This paper is devoted to the resolution of the problem of adapting the practice of HRM to the
modern context of sustainable development to raise the flexibility of organizational systems …

This study aims to examine an overview of management accounting research in the last
decade. In addition, it also describes the latest research trends, namely in the last five years …

Purpose This study examines how the presence of labor unions affects a firm's pay disparity
between executives and employees and its financial statement comparability …

We examine whether corporate human capital management responses to the COVID-19
pandemic (COVIDHCM) have implications for firm value. We exploit newly mandated SEC …

In the early 1930s, Corporate Social Responsibility (CSR) had turned out to be part of a
business plan for the sustenance, survival, and corporate development (Adamu & Yusoff …

Since 2020, the US Securities and Exchange Commission has required a US-listed
company to describe its human capital (HC) management in Form 10-K to the extent such …

Inadequate financial knowledge and planning have frequently led to small business failures.
Small business owners (SBOs) who lack financial strategies to sustain their organizations …

Prior studies provide evidence that unionized firms tend to have more negative disclosure
than non-unionized firms. These studies interpret this behavior as managers of unionized …

This study investigates the informativeness of an increase in employee wages with respect
to earnings persistence. Building on wage rigidity theory, this study finds that the reported …