This study empirically investigates whether independent directors on the remuneration committee influence narrative human capital disclosure (NAHCD) in firms where independent directors dominate the board composition. NAHCD is measured by frequency of occurrence, using latent content analysis in...

The readability of the 10-K reports has become essential to information users in order to understand the business operations and financial condition of publicly traded firms for decision-making. However, although the plain English rule was mandated by the Securities and Exchange Commission, top...

The main objective of this article is to examine the nature and extent of human capital (HC) disclosures in the corporate annual reports of the financial institutions of Bangladesh. For this purpose, the research has examined the annual report of 20 companies (financial institutions) listed on...