Investment in staff training as a determinant of business intangible value
DOI:
https://doi.org/10.35588/dcemdx21Keywords:
intellectual capital, human capital, stock market value, investmentAbstract
Human resources are a source of competitive advantage for many companies, and, often, the most valuable resource. Therefore, its analysis and management is necessary and increasingly important to increase the value of the company. The main objective of this paper is to propose a theoretical model that analyses the influence that investment in human capital has on the total value of companies ‘intangibles. Concretely, we propose a model that analyzes the influence that the accumulated investment in employee training presents on the value of the company´s intangibles.
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