Although much has been discussed about voluntary disclosure of human capital in annual reports there has been limited examination of the motivations behind such disclosure. This study uses the perspective of the political economy of accounting to understand motivations. Using the method of...

This study empirically investigates whether independent directors on the remuneration committee influence narrative human capital disclosure (NAHCD) in firms where independent directors dominate the board composition. NAHCD is measured by frequency of occurrence, using latent content analysis in...

This study empirically investigates whether independent directors on the remuneration committee influence narrative human capital disclosure (NAHCD) in firms where independent directors dominate the board composition. NAHCD is measured by frequency of occurrence, using latent content analysis in...

Much of the discussion of voluntary disclosure of external capital in annual reports entails only limited examination of signals for capital accumulation. Using the method of content analysis, this paper examines practices regarding signalling for disclosure of external capital, the most...

This study uses data on Australian Securities Exchange (ASX) 200 firms for 2011–2014 to examine the impacts of Australian Securities and Investments Commission (ASIC) non–International Financial Reporting Standards (non–IFRS) earnings reporting guidelines on non-IFRS earnings reporting...