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Users' Perception of Human Resource Disclosures - A Comparison of Annual Report Users of Two Corporations
(2004)
This paper is concerned with users’ perception of human resources disclosure in corporate annual reports. The disclosure of intangibles and human resource disclosure in particular, are often described and thought of as ...
Human Resource Disclosures - A Comparison of Information, Providers and Users in Two Corporations
(2003)
Abstract: This paper is concerned with the relationship between information, providers and users of human resources disclosure in advanced annual reporting practice. Opposing prior disclosure research the focus of this ...