기업의 인적자원 정보의 기업가치 관련성 연구

The value of knowledge and human resources of enterprises was highlighted as important factors in evaluating enterprises in accordance with the change of industrial environment to the Fourth Industrial Revolution era. This study was intended to provide a empirical basis for presenting a way to measure and reflect the value of human resources held by an entity in its books, and to demonstrate how these measured human resources relate to the value of the entity and how they react in the capital market when they are costed. It also compared the relative value of human resources between low-tech industries and companies belonging to high-tech industries, and verified the discriminatory responses of securities listed companies and KOSDAQ listed companies. Research has shown that information about an entity's human resources is perceived to have an important asset character in assessing its value, especially in the high-tech industry compared to the low-tech industry. However, no significant differentiation was observed in the stock market and the KOSDAQ market as a result of verifying market differences. The results of this study are indicative of the need to recognise the value of human resources as an asset in current accounting standards that do not recognise the value of human resources as an asset.