Value relevance of human capital information
By R. Gamerschlag. 2013
121 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/159bda5315204e14aa463c96e25cd914c533b47b
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In Accounting
In Strategy and Management
Citations in the corpus
- Intellectual capital disclosure in integrated reporting: an impression management analysis (2015, background): “Introduction Firms experience strong pressure to communicate how they manage both their financial and non-financial capital: information on intellectual capital (IC) is fundamental to understand how firms create value (Zambon and Marzo, 2007; Abhayawansa and Guthrie, 2010; EY, 2014), and it constitu”