Investigating the effective factors of investing in human resources in companies admitted to the Tehran Stock Exchange

Subject Areas : Management

Rasoul Masroori ¹ ( PhD student, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran )
Asgar Pakmaram ² ( Associate professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran )
Ahmad Mohammady ³ ( Assistant Professor, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran )
Golamreza Rahimi ⁴ ( Assistant professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran )

Received: 2023-03-15 Accepted : 2023-04-24 Published : 2023-12-22

Keywords: Efficiency, Human Resources, Iran capital market,

Abstract :

A significant part of the the capital of the leading organizations has been attributed to the considering human resources in recent years. The knowledgeable and capable managers know that the more they provide the prerequisites for progress and promotion of human resources, the more they guarantee the success, efficiency and superiority of their organization before other organizations. The most efficient way for achieving high competitive advantage and the most important superiority index according to tremendous changes in the economic conditions is empowering and making efficient the human resources in organizations. Human resource is the most important capital of the organizations. The purpose of this research is to propose a model of efficiency of investment in human resources. The statistical population consisted of all companies listed in Tehran Stock Exchange. The research method is descriptive and survey. The statistical sample included 155 companies selected via available sampling method. The data were collected by author-made questionnaire based on Likert scale. Kolmogorov- Smirnov test was used for normality test and structural equations modeling was employed for hypotheses test. The results showed that the quality of financial disclosure, human capital disclosure, improvement of business environment have a positive and significant impact on human resources.