Uyar, Ali; Kılıç, Merve - In: International Journal of Accounting and Finance 4 (2013) 1, pp. 63-85
The main purpose of this study is to: 1) discover the nature and extent of human capital (HC) reporting practices of manufacturing companies listed on the Istanbul Stock Exchange (ISE), Turkey; 2) identify the factors associated with HC reporting. The study was conducted by analysing the...