Value relevance of human capital based disclosures : moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality
Year of publication: |
2014
|
---|---|
Authors: | Samudhram, Ananda ; Stewart, Errol ; Wickramanayake, Jayasinghe ; Sinnakkannu, Jothee |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 30.2014, 2, p. 328-353
|
Subject: | Human capital accounting | Human capital valuation | Human capital value relevance | Humankapital | Human capital | Bewertung | Evaluation | Finanzanalyse | Financial analysis |
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