The evaluation and measurement of public relations have been a lasting topic for academics
since the 1970s. Over the course of time, much has been written upon the topic, but no …

Purpose–The purpose of this paper is to investigate if human capital information voluntarily
provided by German companies is value‐relevant. Design/methodology/approach–By …

The current study attempts to map the intellectual structure of Human Resource Accounting
to understand the research gaps and future trajectories. The study employs systematic …

Purpose–The purpose of this paper is to investigate the content, frequency and quality of
intellectual capital voluntary disclosure (ICVD) and the changes that took place over two …

A company reports its most important resource—human capital (HC) under the social
sustainability disclosures as per the Global Reporting Initiative (GRI) standards. Based on …

This study aims at examining the nature and extent of voluntary human capital reporting in
the annual reports of 27 banks out of 30 listed banks on Dhaka Stock Exchange …

Orientation Employee investment is an important contributor to advancing both the
employee and the organisation. Using the correct criteria to select employees to participate …

This study investigates voluntary sustainability reporting by US universities. Using a
structural equation modeling approach and Poisson regression, this analysis explores the …

The primary goal of this study is to investigate the relationship between intellectual capital
and corporate performance by focusing on the characteristics of board members. For this …

The paper aimed at assessing and identifying in a comparative way the potentiality and
suitability of the Integrated Reporting (IR)'s definition of human capital (HC) within a …