The coronavirus pandemic caused a sharp market decline while raising heterogeneous responses across companies related to their employees, supply chain, and repurposing of operations to provide needed products and services. We study whether during the 2020 COVID-19 induced market crash, investors...

The increasingly ample orientation of the companies towards the intellectual capital is based on the rediscovery of this resource with (almost) unlimited potential, generating economic benefits for a company. Given its importance, the information needs of stakeholders on this line have...

This paper argues that a disclosure-only approach provides a better means of incorporating human capital information into the financial statements. The express purpose of the financial notes is to allow an informed assessment of the company’s operations, financial position and future business...

The article covers the analysis of the specifics of intellectual capital components disclosure in domestic and foreign businesses reporting. The objective of the study is the identification of indicators that, to a certain extent, disclose intellectual capital. According to the results of the...

The article covers the analysis of the specifics of intellectual capital components disclosure in domestic and foreign businesses reporting. The objective of the study is the identification of indicators that, to a certain extent, disclose intellectual capital. According to the results of the...

Theorie und Unternehmenspraxis weisen auf die hohe Relevanz des Humankapitals fuer den Unternehmenserfolg hin. Investitionen in die Ressource Mensch werden im Jahresabschluss allerdings mit wenigen Ausnahmen als Aufwendungen erfasst. Das Humankapital ist somit nicht als Vermoegensgegenstand in...

Employees are the most important assets of an enterprise and its success or failure depends on their qualifications and performance. Human resources are not properly evaluated because the enterprises consider the wages, actually an investment in the qualification and improvement of the staff as...

The objectives of this study are to identify the determinants and the extent of intellectual capital disclosure among Malaysian listed firms. The variables tested in this study are (1) age (2) size (3) leverage (4) profit; (5) ownership and (6) growth. A sample of 150 companies listed in Bursa...

We consider the case in which the opening up of an economy to migration results in departure of skilled workers. We point out that while the possibility of migration changes the set of employment opportunities, it also affects the structure of incentives: Higher returns to skills in the foreign...

This paper assesses the trade-off between acquiring specialized skills targeted for a particular occupation and acquiring a package of skills that diversifies risk across occupations. Individual-level data on college credits across subjects and labor-market dynamics reveal that diversification...