Human capital reporting and its determinants by Polish and German publicly listed companies

Łukasz Bryl , Szymon Truskolaski

Abstract

The importance of human capital in the contemporary business environment is rising. Therefore, the aim of the study is to determine what the quality, extent and determinants of human capital disclosure in Polish and German companies are.
Author Łukasz Bryl (WGM / KMSG)
Łukasz Bryl,,
- Department of International Economics
, Szymon Truskolaski (WGM / KMSG)
Szymon Truskolaski,,
- Department of International Economics
Journal seriesEntrepreneurial Business and Economics Review, ISSN 2353-883X, e-ISSN 2353-8821, (B 12 pkt)
Issue year2017
Vol5
No2
Pages195-210
Publication size in sheets0.75
Keywords in Englishhuman capital, intellectual capital, disclosure index, publicly listed companies, stock exchange, annual report
DOIDOI:10.15678/EBER.2017.050211
URL https://eber.uek.krakow.pl/index.php/eber/article/view/246/pdf
Languageen angielski
Score (nominal)12
Score sourcejournalList
ScoreMinisterial score = 12.0, 09-03-2020, ArticleFromJournal
Publication indicators WoS Citations = 0
Citation count*7 (2020-09-11)
Additional fields
Tytuł numeruInternational Trade & Global Business
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