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Human capital disclosures and management practices


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Title: Human capital disclosures and management practices
Authors: Ax, Christian
Marton, Jan
Issue Date: 2008
University: Göteborg University. School of Business, Economics and Law
Institution: Departement of Business Administration
Journal Title: Journal of Intellectual Capital
ISSN: 1469-1930
Volume: 9
Issue: 3
Start Page: 433
End Page: 445
Publication type: article, peer reviewed scientific
Publisher: Emerald Group Publishing Limited
Keywords: Human capital
annual report disclosure
management practices
Abstract: Purpose - The purpose of this paper is to investigate the association between annual report human capital disclosures and human capital management practices. Methodology - The paper used two sets of data. Disclosure data was collected from annual reports. Data on management practices was collected by e-mail questionnaire. 16 of the most traded companies on the Stockholm Stock Exchange (SSE) were included in the study. Findings - Results indicated that there is limited association between... more
Electronic version (URL): http://dx.doi.org/10.1108/14691930810892027
URI: http://hdl.handle.net/2077/19231
Appears in Collections:Articles / Department of Business Administration

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