Human capital reporting and its determinants by Polish and German publicly listed companies
Łukasz Bryl , Szymon Truskolaski
AbstractThe 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.
|Journal series||Entrepreneurial Business and Economics Review, ISSN 2353-883X, e-ISSN 2353-8821, (B 12 pkt)|
|Publication size in sheets||0.75|
|Keywords in English||human capital, intellectual capital, disclosure index, publicly listed companies, stock exchange, annual report|
|Score||= 12.0, 09-03-2020, ArticleFromJournal|
|Publication indicators||= 0|
|Citation count*||7 (2020-09-11)|
|Tytuł numeru||International Trade & Global Business|
* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.