Tejedo-Romero, Francisca; Tejada Ponce, Angel; … - In: European research on management and business economics 29 (2023) 3, pp. 1-12
This study investigates board characteristics, including board leadership structure, which explain the human capital disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital information using content analysis. Generalized method...