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Showing 1 to 2 of 2 for “"Human Capital Disclosures"”.
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How do firms recognize and present their human capital?: investigation of HR executive appointment and human capital disclosures
Submission published under a 24 month embargo labeled 'Closed Access', the embargo will last until 2027-05-01
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The Effects of Human Capital and Voluntary Human Capital Disclosures on Investors' Decision-Making and Assessments of Firm Value
… valuable asset." While many companies claim human capital is an important asset and source of valuable earnings, there is nary a human asset found in financial statements. This research paper investigates the usefulness and importance of voluntary human capital disclosures. The 2 X 2 X 2 …