Stakeholders’ Expectations on Human Capital Disclosure vs. Corporate Reporting Practice in Malaysia
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References listed on IDEAS
- Musa Mangena & Richard Pike, 2005. "The effect of audit committee shareholding, financial expertise and size on interim financial disclosures," Accounting and Business Research, Taylor & Francis Journals, vol. 35(4), pages 327-349.
- Abeysekera, Indra, 2008. "Motivations behind human capital disclosure in annual reports," Accounting forum, Elsevier, vol. 32(1), pages 16-29.
- Habib‐Uz‐Zaman Khan & Muhammad Azizul Islam & Johra Kayeser Fatima & Khadem Ahmed, 2011. "Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 7(3), pages 347-362, August.
- Indra Abeysekera, 2008. "Motivations behind human capital disclosure in annual reports," Accounting Forum, Taylor & Francis Journals, vol. 32(1), pages 16-29, March.
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More about this item
Keywords
human capital reporting; global reporting initiative; stakeholder theory; Delphi techniques; content analysis;All these keywords.
JEL classification:
- C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
- F31 - International Economics - - International Finance - - - Foreign Exchange
- F41 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - Open Economy Macroeconomics
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