Perceptions of Human Disclosures: Evidence from Annual Report Users of Two Corporations

• This paper is concerned with users’ perception of human resources disclosure in corporate annual reports. In this micro study with two corporations, the centre of attention is to analyze and compare users' perception of voluntarily disclosed information on human resources that is made available in corporate annual reports. Until now, there is no study available offering a multifaceted illustration on human resource disclosures. Accordingly, this study will contribute to the knowledge about corporate voluntary disclosure practices that may assist to reduce possible deficiencies between providers and users of voluntary human resources disclosures as well as between companies.

Ämnesord

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)

SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Publikations- och innehållstyp

ref (ämneskategori)

art (ämneskategori)