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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Publicado no:Intangible Capital
Main Authors: Fernando Batista Fontana, Clea Beatriz Macagnan
Formato: Artigo
Idioma:Inglês
Publicado em: Universitat Politècnica de Catalunya 2013
Assuntos:
Administración y Contabilidad
human capital
agency theory
voluntary disclosure
Information asymmetry
proprietary costs theory
Acesso em linha:https://www.redalyc.org/articulo.oa?id=54926344005
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