We provide large‐sample evidence on whether US publicly traded corporations use
voluntary disclosures about their commitments to employee diversity opportunistically. We …

We explore the recent landscape of quantitative human capital (HC) disclosures for publicly
listed US firms. Using a hand-collected sample of disclosures for 2, 393 firms, we first …

In November 2020, the SEC issued amendments to Regulation SK requiring filers to provide
expanded discussions related to the firm's human capital (HC). This study provides the first …

This article examines the relationship between employee demographic diversity and firm
performance measured by future stock returns for a large sample of US public companies …

This paper provides evidence on the information content of newly mandated qualitative
Human Capital Disclosure (HCD) to equity and bond investors. We hand-collect and code …

We examine the supply chain as an important economic channel for the diffusion of artificial
intelligence (AI) technologies. Leveraging a novel textual dataset of individual career …

In recent years, US public companies have increasingly begun to voluntarily disclose official
workforce diversity data (ie, EEO-1 reports), which they previously only confidentially filed …

Human capital (HC) is increasingly important to corporate value creation. Unlike other
assets, however, HC is not currently subject to well-defined measurement or disclosure …

This study investigates the influence of KMC, WD, and OC's impact on German SMEs' OP
(Organizational Performance) in China. The researcher employed a quantitative approach to …

Using novel data on corporate accounting employees, we find that the risk aversion of rank-
and-file accounting employees, proxied by the proportion of female accountants, is …