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Keywords: Financial disclosure practices
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Journal Articles
Labour cost disclosures: have IFRSs made a difference?
Available to Purchase
Journal of Human Resource Costing & Accounting (2011) 15 (2): 127–146.
Published: 28 June 2011
... disclosure practices Firm characteristics Financial reporting Australia Several prior studies have examined the disclosure of human capital in company annual reports within a wider framework of intellectual capital disclosure. Abhayawansa and Abeysekera (2008) provide a comprehensive review...
