İNSAN KAYNAKLARI AKTİVİTELERİ VE KARLILIK ARASINDAKİ İLİŞKİNİN İNCELENMESİ: BIST-30 ŞİRKETLERİ ÜZERİNE BİR ARAŞTIRMA.

"Human resources", which is one of the primary factors determining the competition level of businesses, has transformed into the present shape in the last century through changing on staff management, human resources management, strategic human resources management and talent management. These transformations have increased the value of human resources over time in the human resources management, and firms also want to include the information on the value of the presence of human resources in their financial reports. However, it has not been possible to include the presence of human resources in financial reports since there are difficulties in valuation on human resources. On the other hand, many firms that link their success to the presence of human resources tend to share some information about human resource activities in the annual reports. This study aims to examine the relationship between the number of human resources activities and return on assets and return on equities in BIST-30 in Turkey. The findings display that there is not a significant relationship between human resources activity score and return on assets or return on equities. [ABSTRACT FROM AUTHOR]