Human Capital Disclosures
收藏Figshare2024-12-19 更新2026-04-08 收录
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https://figshare.com/articles/dataset/Human_Capital_Disclosures/28062266/1
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资源简介：
We investigate whether human capital disclosures are associated with firms’ profitability and value, and analyse the impact of a recent U.S. Securities and Exchange Commission (SEC) change in mandated human capital disclosure. We examine the disclosures of S&P 500 firms from 2012 to 2021 and create a disclosure score based on twenty-nine variables associated with five distinct human capital dimensions.
提供机构：
Fida, Roberta; Marques, Ana; Almubarak, Alhanouf
创建时间：
2024-12-19
