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Keywords: Human capital
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Journal Articles
Journal Articles
Journal of Applied Accounting Research (2013) 14 (2): 180–196.
Published: 09 September 2013
...Ching Choo Huang; Robert Luther; Michael Tayles; Roszaini Haniffa Purpose – The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports...

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