Similar Search Results

Discovering the nature and extent of human capital disclosure, and investigating the drivers of reporting : evidence from an emerging market

Uyar, Ali; Kılıç, Merve - In: International journal of accounting and finance 4 (2013) 1, pp. 63-85

Persistent link: https://www.econbiz.de/10009752645

Human capital reporting in Romania : practical considerations

Ienciu, Nicoleta Maria - In: International journal of economics and accounting : IJEA 10 (2021) 4, pp. 410-420

Persistent link: https://www.econbiz.de/10012669228

Investigating intellectual capital dynamics : a field study

Giuliani, Marco - In: International journal of learning and intellectual … 11 (2014) 1, pp. 20-32

Persistent link: https://www.econbiz.de/10010361822

Internal audit competency and financial reporting quality : evidence from linkedin human capital data

Renschler, Melissa E.; Ahn, Jaehan; Hoitash, Rani; … - In: Auditing : a journal of practice & theory 42 (2023) 3, pp. 107-136

Persistent link: https://www.econbiz.de/10014370636

Voluntary human capital disclosure in French annual reports

Kateb, Inès - In: International journal of learning and intellectual … 12 (2015) 4, pp. 323-341

Persistent link: https://www.econbiz.de/10011538295

The human capital risk reporting of listed South African companies : exploring a reporting framework to support corporate governance

Bruwer, Monique; Scholtz, Salomé Elizabeth; Beer, Leon … - In: Administrative Sciences : open access journal 12 (2022) 4, pp. 1-24

investigates HC reporting practices and proposes a risk reporting framework in support of corporate governance. A qualitative … backward-looking instead of forward-looking, and they are fragmented. Therefore, an HC reporting framework is suggested for …Despite the importance and requirement of integrated reporting on human capital (HC), research indicates a lack of …

Persistent link: https://www.econbiz.de/10013470581