The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan

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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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Bibliographic Details
Main Authors:	Saad, Shukriah, Hassan, Mohamat Sabri
Format:	Article
Language:	English
Published:	Accounting Research Institute & Faculty of Accountancy 2013
Subjects:	Malaysia
Online Access:	https://ir.uitm.edu.my/id/eprint/11098/

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