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Human capital has emerged as an important source of sustainable competitive advantage in the knowledge-based economy. However, due to the dominance of financial and accounting conventions, corporate public reporting is limited in capturing information on human capital. The objective of the...
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reports using content analysis approach. For analysis purpose, descriptive statistics, Pearson's correlation matrix, Two … Accountants of India (ICAI) and other regulatory bodies to make some standards regarding voluntary HR disclosure practices in …
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