The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan
The purpose of this paper is to explore the external disclosure of human capital (HC). This study aims to examine the nature of human capital reporting of public listed companies in Malaysia, investigate the motivational motive towards the extent of human capital reporting from preparer’s point of...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute & Faculty of Accountancy
2013
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| Online Access: | http://ir.uitm.edu.my/id/eprint/11098/ http://ir.uitm.edu.my/id/eprint/11098/1/AJ_SHUKRIAH%20SAAD%20MAR%2013.pdf |