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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...
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| Udgivet i: | Intangible Capital |
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| Main Authors: | , |
| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
Universitat Politècnica de Catalunya
2013
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| Fag: | |
| Online adgang: | https://www.redalyc.org/articulo.oa?id=54926344005 |
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