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The IUP Journal of Corporate Governance
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Description |
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In the knowledge economy, human capital has been realized as an important source of
sustainable competitive advantage. Denoted by competencies of individuals and collective
workforce of a company (Abeysekera and Guthrie, 2004), disclosure of information on human
capital is likely to give various benefits to the corporate organizations (Long-Sheng et al., 2012;
Boujelbene and Affes, 2013; and Farooq and Nielsen, 2014). But due to the dominance of
financial and accounting conventions, corporate public reporting is limited in capturing
information on human capital. Designing an effective human capital measurement framework
requires a clear understanding of the human capital disclosure in corporate public reports. Assessment of the nature, extent, determinants, and the consequences of human capital
disclosure may provide a useful framework for assessing the present status quo and for
designing a frame for the future. However, the available framework for comprehending the
human capital disclosure in India is inadequate and demanding (Jindal and Kumar, 2012). The
present study aims to explore the human capital disclosure in corporate public reporting. The
specific research questions addressed in this study are: (i) What are the contents of the human
capital disclosure in Indian companies? (ii) What is the extent of human capital disclosure by
the Indian companies? (iii) What are the determinants of human capital disclosure being made
by the Indian companies? and (iv) What is the impact of human capital disclosure on the market
value of the Indian companies?
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