The moderating effect of proprietary costs in the relation between ownership structure and human capital disclosure in sustainability report
Year of publication: |
2018
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Authors: | Pisano, Sabrina ; Lepore, Luigi ; Di Vaio, Assunta ; Landriani, Loris |
Published in: |
Network, Smart and Open : Three Keywords for Information Systems Innovation. - Cham : Springer International Publishing, ISBN 978-3-319-62636-9. - 2018, p. 257-270
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Subject: | Human capital disclosure | Sustainability report | Ownership structure | Agency theory | Proprietary costs theory | Nachhaltigkeit | Sustainability | Eigentümerstruktur | Unternehmenspublizität | Corporate disclosure | Humankapital | Human capital | Berichtswesen | Reporting | Prinzipal-Agent-Theorie |
Type of publication: | Article |
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Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz im Buch ; Book section |
Language: | English |
Other identifiers: | 10.1007/978-3-319-62636-9_17 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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