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Human capital disclosures in developing countries: Figureheads and value creators (2013)
Journal Article
Haniffa, R., Huang, C. C., Huang, C., Luther, R., Tayles, M., & Haniffa, R. (2013). Human capital disclosures in developing countries: Figureheads and value creators. Journal of Applied Accounting Research, 14(2), 180-196. https://doi.org/10.1108/09675421311291919

Purpose - The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of develop... Read More about Human capital disclosures in developing countries: Figureheads and value creators.