Pham, Duc Hieu; Chu, Thi Huyen; Hoang, Thi Bich Ngoc; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-15
This study examines the association between corporate attributes and human resource accounting disclosures of non … relationship among firm size, foreign ownership, and human resource accounting disclosures. However, other variables, including … listing age, leverage, and profitability, exhibit no relationship with human resource accounting disclosures. In addition …