Pham Duc Hieu; Thi Huyen Chu; Thi Bich Ngoc Hoang; Lai … - In: Cogent business & management 9 (2022) 1, pp. 1-15
This study examines the association between corporate attributes and human resource accounting disclosures of non … period 2016-2018. Content analysis was also applied to analyze the extent of human resource disclosures. To determine the … level of voluntary disclosures of Vietnamese listed companies, the human resource disclosure index consisting of 32 items …