Relevant bibliographies by topics / Human Capital Disclosure (HCD)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Human Capital Disclosure (HCD)'

Author: Grafiati
Published: 7 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Human Capital Disclosure (HCD)"

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Ojo, Lukman Olatunji, and Abdullahi Adudu Umar. "Corporate Governance and Voluntary Human Capital Disclosure of Quoted Deposit Money Banks in Nigeria." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 1 (2024): 178–90. http://dx.doi.org/10.33003/fujafr-2024.v2i1.83.178-190.

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The study examines the factors influencing human capital disclosure in corporate reports of 14 Nigerian deposit money banks. The research used secondary data from annual reports from 2014 to 2023, and the logistics regression was used for data analysis. The results showed that managerial ownership positively affects human capital disclosure, leading to higher disclosure levels. This result aligns with previous studies showing a positive relationship between managerial ownership, institutional ownership, board financial expertise, board independence and human capital disclosure. The study concl
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Goswami, Dr Mitra, and Anandi Sarkar Pyne. "Human Capital Disclosure Practices: A Case Of Select Indian Companies." IOSR Journal of Humanities and Social Science 30, no. 1 (2025): 34–45. https://doi.org/10.9790/0837-3001013445.

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In the contemporary knowledge-driven economy, human capital has emerged as a critical intangible asset that significantly influences organizational success. Human capital disclosure (HCD) practices provide insights into workforce-related information such as training, remuneration, workplace safety, and diversity, which are increasingly prioritized by investors and other stakeholders. Its disclosure fosters transparency, enhances stakeholder trust, and strengthens organizational competitiveness. The study is an attempt to analyze the extent of human capital disclosure, identify component-wise v
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Josephine, Kezia, Vianty Adella Santo, and Totti Andrea Leonardo. "Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi." AKURASI: Jurnal Riset Akuntansi dan Keuangan 4, no. 3 (2022): 249–60. https://doi.org/10.36407/akurasi.v4i3.784.

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This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on
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Natsagdorj, S., O. Gotov, E. Munkhdalai, and O. Luvsandash. "HUMAN CAPITAL DISCLOSURE IN MONGOLIAN JOINT-STOCK COMPANIES." Прогрессивная экономика, no. 5 (May 31, 2025): 55–64. https://doi.org/10.54861/27131211_2025_5_55.

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Introduction: Human capital disclosure refers to the systematic communication of information related to an organization’s workforce–its knowledge, skills, experience, and contributions–to stakeholders. It serves as a tool for demonstrating how human resources impact organizational performance and sustainability. Although initial efforts in the 1970s introduced human resource accounting, interest resurged in the 1980s with support from institutions like the OECD and World Bank. Despite growing global emphasis on the importance of HCD, its implementation remains fragmented, especially in emergin
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Hatane, Saarce Elsye, Christina Zanderet’s, and Josua Tarigan. "Intellectual Capital Disclosure in Determining the Economic Value Added Spread of Service Companies in Indonesia." Jurnal ASET (Akuntansi Riset) 11, no. 1 (2019): 55–70. http://dx.doi.org/10.17509/jaset.v11i1.15874.

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Abstract. This study aims to observe the of intellectual capital disclosure on ECONOMIC VALUE ADDED (EVA) Spread. The study is conducted at a service industry sector, listed on the Indonesia Stock Exchange in the 7 years observation period, 2010 to 2016. This study examines 427 firm years from 61 companies. Human Capital Disclosure (HCD), Relational Capital Disclosure (RCD) and Structural Capital Disclosure (SCD) are used to measure intellectual capital disclosure as the independent variables. Another independent variable is Return on Assets (ROA), return on equity (ROE) and Operating Cash Flo
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Sholokwu, Boniface Monday (ACA-ICAEW), Florence O. (PhD) Iroanwusi, and Moses Chinedu (PhD) Nwairoegbu-Agbam. "Integrated Reporting and Financial Performance of Listed Manufacturing Firms in Nigeria." African Journal of Business and Economic Development 5, no. 3 (2025): 1–30. https://doi.org/10.5281/zenodo.15341593.

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<em>This study on integrated reporting and financial performance of listed manufacturing firms in Nigeria evaluated the impact of integrated reporting on the financial performance of manufacturing firms in Nigeria. The study looked at the effect of Social and Relationship Capital, Government Disclosure, Human Capital Disclosure and Environmental Disclosure on financial performance amongst Manufacturing Firms in Nigeria. Ex-post facto research design was adopted to conduct the study. The target population of this study constituted of fifty manufacturing firms listed on the Nigeria Exchange Grou
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Balasundaram, Nimalathasan. "Audit Committee Characteristics and their Impact on Intellectual Capital Disclosure: A Study of Listed Manufacturing Companies in Sri Lanka." Asia-Pacific Management Accounting Journal 14, no. 1 (2019): 135–49. http://dx.doi.org/10.24191/apmaj.v14i1-07.

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In the today’s knowledge based economy, intellectual capital (IC) is considered as a strategic asset which determines the value of the company. Different practices of disclosing IC information in annual reports that do not show the real financial position of a company, is a main problem in Sri Lankan companies. The objective of this study was to find out the impact of audit committee characteristics on Intellectual Capital Disclosure (ICD) of listed companies on the Colombo Stock Exchange (CSE) for a period of five- years from 2012/2013 to 2017/2018. The ICD index comprised of 30 items in term
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Vista Anggraeni, Anindita, and Maria Goreti Kentris Indarti. "PENGARUH PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP BIAYA MODAL EKUITAS." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 1 (2021): 63–87. http://dx.doi.org/10.32670/fairvalue.v4i1.513.

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The cost of equity capital is the rate of return expected by investors, which must bepaid by the company as a form of return on the capital provided by investors to thecompany. This study examines the effect of intellectual capital disclosure and its threecomponents, namely human capital disclosure, structural capital disclosure, andrelational capital disclosure on the cost of equity capital. The population in this studyare banking sector companies listed on the Indonesia Stock Exchange in 2015-2019.Based on the purposive sampling method, 165 data were obtained. The test resultsusing ordinary
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Ayodeji, Adewumi, Alli Kudirat, and Akintajuwa Olufunsho Ademola. "Human Capital Cost and Shareholders’ Equity of Listed Oil and Gas Companies in Nigeria." International Journal of Research and Innovation in Social Science VII, no. VI (2023): 914–24. http://dx.doi.org/10.47772/ijriss.2023.7674.

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This study aimed to investigate the effect of human capital cost on shareholders’ equity in Nigerian oil and gas companies from 2012 to 2021. The research employed panel pool and utilized secondary data extracted from annual financial reports of a subset of listed oil and gas companies, as published by the Nigerian Stock Exchange. The dependent variable, shareholders’ value, was measured as returns on equity (ROE), while human capital accounting was measured as human capital disclosure/costs. The results revealed a positive relationship between human capital cost and shareholders’ equity. The
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Septiana, Amelia, Sukamto Sukamto, and Wiwin Wahyuni. "Pengaruh Intellectual Capital Dan Pengungkapan Corporate Social Responsibility Terhadap Return Saham." Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 17, no. 1 (2021): 68. http://dx.doi.org/10.30742/equilibrium.v17i1.1449.

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This research aimed to look at the impact of Intellectual Capital and Corporate Social Responsibility Disclosure on the stock returns of manufacturing companies. Intellectual Capital, as measured by the Public-VAIC (Value Added Intellectual Coefficient) model of the company's three key resources (human capital, structural capital, and customer capital), and Corporate Social Responsibility Transparency, as measured by the CSRDI, were the independent variables in this analysis. Stock Return is the dependent variable. An empirical study is what this form of research is. Purposive sampling is used
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Dissertations / Theses on the topic "Human Capital Disclosure (HCD)"

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Azelius, Carl, and David Johansson. "Human Capital disclosure on LinkedIn : A study on ownership structure and human capital disclosure in Sweden and Norway." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-43692.

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Background: Human capital disclosure is a widely examined topic by scholars, previous studies has mainly focused on annual reports and companies webpages. However, during the last decade, social media has grown in importance and it represent a new way for companies to interact with stakeholders. The increased interactivity provided by social network sites have made it one of the most important communication tools for companies to interact with stakeholders. One of the larger social media, LinkedIn has received little attention by researchers, only one previous study has investigate human capit
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Ellabbar, K. A. "Capital market and accounting disclosure in emerging economies : the case of Libya." Thesis, University of Salford, 2007. http://usir.salford.ac.uk/14896/.

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Building a liberal economy requires fulfilling some major conditions that are necessary for its proper operation. In order to have a healthy economy there is a need to have a variety of financial markets, such as money and capital markets. The capital market consists of two main markets; the primary and the secondary markets.
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Motokawa, Katsuhiro. "Research on Corporate Disclosure of Human Capital:An Analysis from the Decision-Usefulness Approach." Kyoto University, 2018. http://hdl.handle.net/2433/233830.

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Andersson, Mikael, and Tobias Wiklund. "The 21st century company's true value : Intellectual capital disclosure and share prices on Nasdaq OMXS30." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-57132.

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The study investigates the relationship between intellectual capital and share prices on the Nasdaq OMXS30 companies between 2001 and 2010. This, by using content analysis to score the companies' disclosure of intellectual capital and linear regression to test for a relationship with the corresponding share prices. We find a significant positive relationship between Price and Intellectual capital only for one of its subcategories: Internal Capital. The other two, Human Capital and External Capital, were both negatively correlated, explaining why we could not see a relationship between our tota
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Andersson, Jenny, and Pikulik Ewelina. "Den frivilliga redovisningen av humankapitalet : En jämförelse mellan tre sektorer på Nasdaq OMX Stockholm." Thesis, Södertörns högskola, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-33471.

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Bakgrund och problemformulering: Trots att humankapital ofta ses som en tillgång, får den inte tas upp i balansräkningen. Istället får företag frivilligt presentera information rörande personal i övriga delar i sina årsredovisningar. Vad för typ av information, och hur den ska redovisas, bestämmer företagen själva. Forskning senaste år har dock visat att företagen har slutat presentera information om humankapitalet, samt att det endast var en trend som nu bytts ut mot andra trender. Dessutom visar forskningen att rapporteringen varit ologiskt, och att företagens rapportering skiljer sig från å
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Schulz, Nathalie, and Frida Burenius. "Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-29967.

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Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the &lt;IR&gt; framework have been developed. One of the cornerstones in the &lt;IR&gt; framework is human capital which is one of the most valuable assets in an organization. Traditionally, employee costs have only been treated as an expense and there have been limited disclosures in corporate repo
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Barksten, Kajsa, and Louise Hansson. "Humankapital i årsredovisningar : -skillnaden mellan nio kunskaps- och nio industriföretag." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-33345.

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Humankapital har ökat i betydelse då allt fler företag har blivit så kallade kunskapsföretag, vilka inriktar sig på att skapa värde genom att endast erbjuda personalens kunskap, kompetens och erfarenhet. Humankapitalet menar forskare, är en tillgång för företaget och borde därför också redovisas som en sådan, precis som företagets andra tillgångar. Dock får inte humankapital i dagens läge tas upp som en tillgång i den finansiella rapporten. Det redovisas därför ofta frivilligt av företagen i hållbarhetsredovisningar. Kunskapsföretagen borde enligt forskare vara de som redovisar absolut mest in
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Lumbieri, Leandro. "Nível de evidenciação de informações sobre o capital humano e a percepção de valor das empresas da BM&FBOVESPA." Universidade do Vale do Rio dos Sinos, 2012. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4118.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-07-01T14:03:39Z No. of bitstreams: 1 LeandroLumbieri.pdf: 886141 bytes, checksum: 6ee7275b847a2ca4bd72e6a1cbb6d145 (MD5)<br>Made available in DSpace on 2015-07-01T14:03:39Z (GMT). No. of bitstreams: 1 LeandroLumbieri.pdf: 886141 bytes, checksum: 6ee7275b847a2ca4bd72e6a1cbb6d145 (MD5) Previous issue date: 2012<br>Nenhuma<br>Esta dissertação teve por objetivo verificar a relação entre o nível de evidenciação de informações sobre o capital humano e a percepção de valor das empresas listadas na BM&FBOVESPA. O estudo fo
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Rimmel, Gunnar. "Human resource disclosures : a comparative study of annual reporting practice about information, providers and users in two corporations /." Göteborg : [BAS], 2003. http://www.handels.gu.se/epc/archive/00002914/01/GUNNAR_RIMMEL_-_Human_Resource_Disclosures.pdf.

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Bjerlemo, Caroline, and Rebecca Lindevall. "Humankapital i års-och hållbarhetsredovisningar : Hur presenterar företag information om sin viktigaste tillgång." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14384.

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Medarbetarna genererar ekonomiska fördelar och är en konkurrensfördel på markanden, därför anses de som en av företagens viktigaste resurser. Ett ökat intresse för humankapitalet har bidragit till att många företag idag väljer att integrera information om humankapitalet i den frivilliga rapporteringen. Trots detta finns det idag inga riktlinjer eller standarder för hur resurserna ska presenteras. Det finns även lite forskning om hur företag kan presentera frivilliga upplysningar om humankapital. Syftet med vår studie är att generera kunskap om hur fem svenska företag med många anställda presen
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Books on the topic "Human Capital Disclosure (HCD)"

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Lindsay, Colin. Work First Versus Human Capital Development in Employability Programs. Edited by Ute-Christine Klehe and Edwin van Hooft. Oxford University Press, 2014. http://dx.doi.org/10.1093/oxfordhb/9780199764921.013.029.

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Policymakers across advanced welfare states have prioritized programs to enhance the employability of unemployed people and help them to find and sustain work. In this regard, analysts have drawn attention to the difference between Work First and Human Capital Development (HCD) models. The former seek to direct people to any available job as quickly as possible; the latter seek to improve long-term employability through investments in human capital (typically via education and training). This chapter deploys a framework for comparing Work First‒ and HCD-oriented approaches to employability, id
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Reputation Building, Website Disclosure and the Case of Intellectual Capital. Emerald Publishing Limited, 2011.

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Epstein, Marc J., and Indra Abeysekera. Reputation Building, Website Disclosure and the Case of Intellectual Capital. Emerald Publishing Limited, 2011.

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Rimmel, Gunnar. Human Resource Disclosures: A Comparative Study of Annual Reporting Practice about Information, Providers and Users in Two Corporations. School of Economics and Commercial Law, 2003.

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Book chapters on the topic "Human Capital Disclosure (HCD)"

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Passetti, Emilio, and Lino Cinquini. "A Comparative Analysis of Human Capital Disclosure in Annual Reports and Sustainability Reports." In Value Creation, Reporting, and Signaling for Human Capital and Human Assets. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137472069_8.

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Pisano, Sabrina, Luigi Lepore, and Federico Alvino. "Italian Web-Based Disclosure: A New Index to Measure the Information Released on Human Capital." In Lecture Notes in Information Systems and Organisation. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-49538-5_19.

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Pisano, Sabrina, Luigi Lepore, Assunta Di Vaio, and Loris Landriani. "The Moderating Effect of Proprietary Costs in the Relation Between Ownership Structure and Human Capital Disclosure in Sustainability Report." In Lecture Notes in Information Systems and Organisation. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-62636-9_17.

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Mehedi, Sohel, Ashraf Uzzaman, Shakil Hossain, and Isabel B. Franco. "The Role of Managerial Efficiency, Human Capital, and Research and Development in Corporate Environmental Disclosure in the Manufacturing Industry: Insights from Bangladesh." In Corporate Approaches to Sustainable Development. Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-6421-2_16.

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Amah, Okechukwu Ethelbert. "Strategic Human Resource Management." In Post-Pandemic Talent Management Models in Knowledge Organizations. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-3894-7.ch004.

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The chapter explored the evolution of human resources management to position strategic human resources management (SHRM), human capital development (HCD), and employee behavior, such as creative work behavior, as important variables required by organizations to survive in challenging environments. It argued that the alignment of the fits between SHRM and business strategy and between SHRM and HCD positions employees as sources of organizations' competitive advantage and drives positive and innovative employee behavior required in the business challenging environments faced by organizations. Th
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Gunawardana, Kennedy D. "Intellectual Capital Reporting and Disclosure Practices in Sri Lanka." In Advances in Human and Social Aspects of Technology. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9810-7.ch013.

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This chapter examines disclosure practices of intellectual capital in the Sri Lankan context. The chapter provides an empirical analysis to showcase the relationship between intellectual capital reporting and the management perception. The three capital components identified in the intellectual capital are human capital, organizational capital, and social capital. Those capitals give a considerable contribution on the wealth of the organization and the main problem is the subjectivity and complexity of the disclosure practices of the listed companies in Colombo Stock Exchange from 2013 – 2016.
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Mirza, Hammad Hassan, Haroon Hussain, Rana Yassir Hussain, Muhammad Waqar Ahmed, and Muhammad Adil. "Corporate Disclosure and Transparency as a Tool of Socially Responsible Risk Management." In Advances in Human Resources Management and Organizational Development. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-5733-0.ch004.

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The issue of access to information becomes more critical when it comes to the modern corporate world. The importance of easily accessible information, as and when needed, in corporate governance has been widely recognized in the literature. Transparency in corporate practices can help in attracting capital and maintaining confidence in the capital markets. The demand for transparency and disclosure is driven by investors who continuously demand better reporting and greater access to information because such information is material to their investment decisions. Disclosure facilitates corporate
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Hatane, Saarce Elsye, Eric Oktavianus, Josua Tarigan, and Ferry Jie. "New Trends in Intellectual Capital Disclosures of Higher Degree Institutions in Indonesia." In Advances in Educational Technologies and Instructional Design. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4972-8.ch013.

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This study aims to investigate the existence regarding the new method in disclosing intellectual capital called as web-based intellectual capital disclosure to overcome the limitation of traditional intellectual capital disclosures and also examine the determinant factors that may influence web-based intellectual capital disclosure of Indonesian universities such as autonomy, competitiveness, age, and size. A partial least-squares analysis is conducted to have an observation of 83 Indonesian higher education institutions. The results show that there is extensive use of intellectual capital dis
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Chen, H. "Human Capital Architecture and its Utilization in Accounting." In Strategies for Information Technology and Intellectual Capital. IGI Global, 2007. http://dx.doi.org/10.4018/978-1-59904-081-3.ch004.

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This chapter provides an alternative method of measuring and disclosing human capital items in financial statements. First, we explain the necessity of properly disclosing human capital information in financial statements. We then go on to define and classify human capital within our theoretical framework; sort out human capital investments according to cost development stages in human resources; isolate human capital from expenses; and suggest the proper method of disclosure in the financial statements. Finally, we show the results from an empirical study we performed to test the validity of
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Özcan, Ahmet. "The Role of Human Resource Accounting in the Business Environment." In Research Anthology on Human Resource Practices for the Modern Workforce. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-3873-2.ch033.

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In this chapter, human resources accounting is comprehensively analyzed. Human capital has been often neglected or inaccurately reported in the financial statements due to its nature. In the new economy, financial market participants such as investors, creditors, and shareholders would like to get information about the firm's investment in human capital. Over the last decades, some accounting methods have been developed for human capital. In this chapter, the methods used in the accounting treatment of human capital are analyzed, and a total of 288 operating reports of banks listed on Borsa Is
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Conference papers on the topic "Human Capital Disclosure (HCD)"

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Tian, Xiao, and Huanhuan Xiang. "The Effects of Digital Transformation and Human Capital Restructuring on Firm Green Innovation Efficiency: The Moderating Role of Environ-Mental Disclosure." In Conference Proceedings of The 12th International Symposium on Project Management, China. Aussino Academic Publishing House (AAPH), 2024. http://dx.doi.org/10.52202/076061-0030.

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Ahmad, Nurul Nadiah. "The Emergence Of Human Capital Disclosure: Exploring The Influence Of Board Composition." In IEBMC 2017 – 8th International Economics and Business Management Conference. Cognitive-Crcs, 2018. http://dx.doi.org/10.15405/epsbs.2018.07.02.17.

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Murtini, Henny, Djoko Suhardjanto, Agung Probohudono, and Djuminah Djuminah. "Human Capital Disclosure Practices: Do Performance and Budget Controlling Matter? (Evidence from Indonesian Local Governments)." In 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.22-7-2020.2307883.

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Mutiha, Arthaingan. "The Analysis of Financial Reporting Disclosure through Internet Financial Reporting on E-Government: Further Evidence from Local Government of Indonesia." In The International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable 4.0 Industry”. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010704400002967.

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Butnaru, Alina, Galina Badicu, and Veronica Grosu. "Bibliometric analysis of trends in intellectual capital measurement." In International scientific conference "Development Through Research and Innovation" IDSC-2025. Academy of Economic Studies, 2025. https://doi.org/10.53486/dri2025.56.

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From an accounting perspective, information on intellectual capital must be presented in both financial and non-financial statements. In order to make the most balanced and realistic forecast for the future, it is necessary to assess trends in the measurement of intellectual capital up to 2025. Bibliometric analysis shows that the main trends since 1994 have been related to company performance, knowledge, innovation, corporate social responsibility, and human capital, while in recent years, studies have addressed intellectual capital together with the concepts of management, intangibles, big d
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Hamidova, Lala. "The Necessity of Diversification of Industry of Azerbaijan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01659.

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The article reveals the benefits of diversification of industry, measures for overcoming of "curse of natural resources" in relation to the conditions of Azerbaijan and moving from the resource development industry in the country are studied there. &#x0D; This issue has three aims. Firstly, it is disclosure of necessity of diversification of industry, secondly - justification of the benefits of diversification, the third aim - the development of scientifically based recommendations for opportunities of diversification of the economy of the country. Two ways are used for fight against "curse of
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Reports on the topic "Human Capital Disclosure (HCD)"

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Kannan, Bharadwaj, Roberto B. Pinheiro, and Harry Turtle. A Spanner in the Works: Restricting Labor Mobility and the Inevitable Capital-Labor Substitution. Federal Reserve Bank of Cleveland, 2022. http://dx.doi.org/10.26509/frbc-wp-202230.

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We model an environment with overlapping generations of labor to show that policies restricting labor mobility increase a firm's monopsony power and labor turnover costs. Subsequently, firms increase capital expenditure, altering their optimal capital-labor ratio. We confirm this by exploiting the statewide adoption of the inevitable disclosure doctrine (IDD), a law intended to protect trade secrets by restricting labor mobility. Following an IDD adoption, local firms increase capital expenditure (capital-labor ratio) by 3.5 percent (5.5 percent). This result is magnified for firms with greate
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