Lin, Long-Sheng; Huang, Ing-chung; Du, Pey-Lan; Lin, … - In: Management decision : MD 50 (2012) 10, pp. 1790-1799
Purpose: This study aims to demonstrate the positive effect of human capital disclosure on firm performance, and to specify the boundary conditions of the relationship. Design/methodology/approach: The study applies the signaling and stakeholder perspectives and uses a one‐year lag design to...