Santiago Gutiérrez-Broncano, Mercedes Rubio-Andrés, Juan Carlos Zapata Valencia
1The measurement of human capital and its relation to the generation of business value: empirical study
Abstract: Although various empirical studies have attempted to measure the strategic contribution of human capital to a company, only a few use economic and financial indicators to measure that contribution. In this paper, we attempt to demonstrate how a measurement variable of human capital investment has a significant impact on the generation of business value. We also examine the role of a given sector in this relationship. Using a sample of 23 companies belonging to the Asociación Colombiana de Relaciones de Trabajo (Colombian Association of Work Relations) ...
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