The financial consequences of human capital disclosure as part of integrated reporting
Year of publication: |
2022
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Authors: | Salvi, Antonio ; Raimo, Nicola ; Petruzzella, Felice ; Vitolla, Filippo |
Published in: |
Journal of intellectual capital. - Bingley : Emerald, ISSN 1758-7468, ZDB-ID 2024939-1. - Vol. 23.2022, 6, p. 1221-1245
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Subject: | Cost of capital | Firm performance | Firm value | Human capital | Human capital disclosure | Integrated reporting | Humankapital | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Unternehmenserfolg | Kapitalkosten | Unternehmenswert |
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