Human capital information in management reports: An analysis of compliance with the characteristic of the relevance of disclosure

Human capital information in management reports: An analysis of compliance with the characteristic of the relevance of disclosure

<p><strong>Purpose:</strong> The aim of this paper is to assess the compliance with the characteristic of the relevance of disclosure in Management Reports, particularly dealing with Human Capital (HC) information.</p><p><strong>Design/methodology/approach:</st...

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Bibliographic Details
Main Authors: Ainhoa Saitua, Eneka Albizu, Lorea Andicoechea
Format: Article
Language:Catalan
Published: OmniaScience 2015-06-01
Series:Intangible Capital
Subjects:
Non-financial information
narrative disclosure
Human Capital
Management Report
IASB
Management Commentary
Online Access:http://www.intangiblecapital.org/index.php/ic/article/view/536

Internet

http://www.intangiblecapital.org/index.php/ic/article/view/536

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