الفهرس 
Chapter One: Research FrameworkOnly 14 pages are availabe for public view
 |  | from | 194 |  |  |
| | | from | 194 | | |
Abstract
Human resources posses the intellectual abilities those help in creating structural capital inside the organization and to build relational capital with customers and suppliers outside the organization. Although Human capital affects companies’ performance and growth; Egyptian accounting standards don’t consider human capital as an asset. Consequently, companies should disclose human capital information voluntarily. Egyptian corporations possess many elements of human capital. However, Egyptian corporations report little human capital information because Egyptian accounting standards and Egyptian exchange failed to guide companies to report human capital information. The objective of this research is to examine effect of different factors on human capital voluntary disclosure.
The researcher examined the effect of company size (total assets and total sales), industry type (low or high technology industries) and company leverage (total liabilities divided by equity) on human capital voluntary disclosure. Sample included year 2012 annual reports of 184 listed companies in the Egyptian exchange. Human capital disclosure was measured using the content analysis technique based on a disclosure index. The regression analysis found a positive significant effect of company size (revenues) and leverage which support the first and third hypotheses. There is a negative significant effect of industry type which rejects the second hypotheses.