Salvi, Antonio; Raimo, Nicola; Petruzzella, Felice; … - In: Journal of Intellectual Capital 23 (2021) 6, pp. 1221-1245
Purpose: The purpose of this paper is to analyse the financial consequences of the level of human capital (HC) information disclosed by firms through integrated reports. Specifically, this work examines the effect of HC information on the cost of capital and firm value....