Abhayawansa, Subhash; Abeysekera, Indra - In: Journal of Human Resource Costing & Accounting 12 (2008) 1, pp. 51-64
, the level of emphasis placed on human capital disclosure (HCD) by preparers of financial statements and sell‐side analysts … disclosure literature and introduce a more suitable explanation. Design/methodology/approach – The paper begins by reviewing the … literature on intellectual capital disclosure (ICD) to examine the level of HCD in various company media and the use of such …