Human Capital Disclosures
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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.
创建时间：
2024-12-19
