Becker, Huselid, Pickus, and Spratt (1998)

Becker, Brian E., Mark A. Huselid, Peter S. Pickus, Michael F. Spratt. "HR as a Source of Shareholder Value: Research and Recommendations." Human Resources Management Journal, December 1998.

Link:  https://onlinelibrary.wiley.com/doi/abs/10.1002/%28SICI%291099-050X%28199721%2936%3A1%3C39%3A%3AAID-HRM8%3E3.0.CO%3B2-X