Value Relevance Human Capital Information on the Annual Report of Indonesia Listed Companies
Human resources at the companies in Indonesia should be an important focus for investors, due to the general complaints of low labor productivity compared to other countries. This study aimed to investigate the value relevance of human capital disclosure and changes of human capital disclosure to sh...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Merdeka Malang
2018-10-01
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| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/1945 |