Keywords: Human capital disclosure
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Journal Articles
Journal of Applied Accounting Research (2013) 14 (2): 180–196.
Published: 09 September 2013
... for private shareholders. Originality/value – The paper contributes to the literature on the demand for, and disclosure of, human capital information in the context of developing countries. It identifies the inadequacy of current human capital disclosure practices in company annual reports. The authors...

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