This study examines the disclosure of labor-related costs by US firms, and estimates the proportion of these costs that are valued as an asset (human capital) by the market. Separate identification of labor-related costs in US financial reports is voluntary, and is made consistentlyonly by about...

This study examines the disclosure of labor-related costs by US firms, and estimates the proportion of these costs that are valued as an asset (human capital) by the market. Separate identification of labor-related costs in US financial reports is voluntary, and is made consistently only by...

This study assesses the adequacy of school infrastructure in the Philippine basic education sector and conducts benchmarking against developmental targets and other countries' performance. The study shows that with respect to classrooms, there had been progress in decongesting schools, but...