Revistes Catalanes amb Accés Obert (RACO)

Revelación de la información voluntaria sobre el capital humano en los informes anuales

M. A. Villacorta Hernández


The Financial Accounting impedes the registration on behalf of the information on the intangible of the different companies. To attenuate this situation, many companies offer voluntary data on them in the accounting documentation. This work analyzes the voluntary information of the Spanish companies about the intangible, impacting in the place that they occupy inside the Annual Report. The main conclusion of the investigation is that the companies offer the voluntary information that more it interests them for their own motivations and, however, the users of the Financial Accounting need a wider and more comparable information on the Human Capital.

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