Jindal, Sonia; Kumar, Manoj - In: Journal of Intellectual Capital 13 (2012) 2, pp. 221-247
Purpose – Human capital (HC) disclosures by firms are voluntary as per the GAAPs in most of the countries including India. Therefore, a wide discrepancy exists across Indian firms with respect to their HC disclosures. This paper aims to investigate the extent and determinants of HC disclosure...