Revelation of the voluntary information about Human Capital in the Annual Reports

Miguel Angel Villacorta


The Financial Accounting impedes the registration on behalf of the information on the intangible of the different companies. To attenuate this situation, many companies offer voluntary data on them in the accounting documentation. This work analyzes the voluntary information of the Spanish companies about the intangible, impacting in the place that they occupy inside the Annual Report. The main conclusion of the investigation is that the companies offer the voluntary information that more it interests them for their own motivations and, however, the users of the Financial Accounting need a wider and more comparable information on the Human Capital.


human capital; financial accounting; annual report; voluntary information

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This work is licensed under a Creative Commons Attribution 4.0 International License

Intangible Capital, 2004-2021

Online ISSN: 1697-9818; Print ISSN: 2014-3214; DL: B-33375-2004

Publisher: OmniaScience