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Factors explaining the level of voluntary human capital disclosure in the Brazilian capital market
Purpose: This paper presents a study on factors explaining the level of voluntary human capital information in companies with shares in the Brazilian stock exchange. Assuming the existence of information asymmetry between managers and shareholders, agency theory states that disclosure might lead to...
Guardat en:
| Publicat a: | Intangible Capital |
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| Autors principals: | , |
| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Universitat Politècnica de Catalunya
2013
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| Matèries: | |
| Accés en línia: | https://www.redalyc.org/articulo.oa?id=54926344005 |
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