The moderating effect of proprietary costs in the relation between ownership structure and human capital disclosure in sustainability report
Sabrina Pisano, Luigi Lepore, Assunta Di Vaio and Loris Landriani
| Year of publication: |
2018
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|---|---|
| Authors: | Pisano, Sabrina ; Lepore, Luigi ; Di Vaio, Assunta ; Landriani, Loris |
| Published in: |
Network, Smart and Open : Three Keywords for Information Systems Innovation. - Cham : Springer International Publishing, ISBN 978-3-319-62636-9. - 2018, p. 257-270
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| Subject: | Human capital disclosure | Sustainability report | Ownership structure | Agency theory | Proprietary costs theory | Eigentümerstruktur | Humankapital | Human capital | Prinzipal-Agent-Theorie | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz im Buch ; Book section |
| Language: | English |
| Other identifiers: | 10.1007/978-3-319-62636-9_17 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013357338