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Keywords: Human capital management
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2025) 27 (4): 469–492.
Published: 04 September 2025
...Li Xie; Zhaoran Gong; Xiangyun Lu Purpose Estimates disclosure of human capital management for Chinese listed companies. Investigate the patterns of the disclosure of human capital management across industries and regions. Examine the determinants of human capital management disclosure in China...
Includes: Supplementary data
