The aim of this study was to identify appropriate indicators of human capital and clarify the relationship between investment in human capital and corporate value. We examined the relationship between proxy variables and corporate value, using empirical models to analyze the explanatory power of...

The aim of this study was to identify appropriate indicators of human capital and clarify the relationship between investment in human capital and corporate value. We examined the relationship between proxy variables and corporate value, using empirical models to analyze the explanatory power of...

Purpose: This paper aims to use the social impact hypothesis and the shift of focus hypothesis to examine what drives controversial industries to make philanthropic donations: sustainable development, which can in turn lead to higher firm performance or a better corporate image....

Purpose: This paper aims to use stakeholder theory and the guanxi perspective to examine the determining factors of water resources information disclosure among Chinese enterprises in the context of authoritarian and normative pressures. Design/methodology/approach: Content analysis is first...