The Impact of Human Capital Sustainability Policies on Financial Performance: A Perspective from Romania, Germany and South Africa-Reference-Cited by-同舟云学术

The Impact of Human Capital Sustainability Policies on Financial Performance: A Perspective from Romania, Germany and South Africa

Published:2024-08-10 Issue: Volume: Page:2591-2600
ISSN:2456-2165
Container-title:International Journal of Innovative Science and Research Technology (IJISRT)
language:en
Short-container-title:International Journal of Innovative Science and Research Technology (IJISRT)

Author:

Gabriel Militaru Elian-,Maria Lungu Georgiana,Mihai Lăpădat Cătălin-Valentin-

Abstract

Our study aims to improve the literature by providing answers to the issues related to the impact of reporting non-financial information specific to human capital and we focus on analyzing how it influences economic and financial performance. The objective of the study is to analyze the correlation between economic-financial performance indicators, in particular the economic return on assets (ROA) and the financial rate of return (ROE), and the non-financial items reported for human capital. J.E.L. classification: M41, M45

Publisher

International Journal of Innovative Science and Research Technology

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