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Keywords: Value creators
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Journal Articles
Human capital disclosures in developing countries: figureheads and value creators
Available to Purchase
Journal of Applied Accounting Research (2013) 14 (2): 180–196.
Published: 09 September 2013
... theorise that in developing countries, resource dependence, legitimacy-seeking and “culture” cause companies to pay relatively more attention to figureheads than value creators. © Emerald Group Publishing Limited 2013 Interviews were conducted with 15 financial analysts and fund managers...
