The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia

• Main Authors: Nazaria, Md. Aris, Nurul Hamizah, Rahmat, Salawati, Sahari
• Format: Article
• Language: English
• Published: UNIMAS Publisher 2020
• Subjects: HF5601 Accounting
• Online Access: http://ir.unimas.my/id/eprint/46494/1/URAF2020_TheDeterminantsOfHumanCapitalDisclosureForFinancialSectorInMalaysia%20%281%29.pdf; http://ir.unimas.my/id/eprint/46494/; https://publisher.unimas.my/ojs/index.php/URAF/article/view/2818; https://doi.org/10.33736/uraf.2818.2020

Disclosure of human capital is evolving and has rapidly emerged as a critical area of focus through the lens of stakeholders. This study analyses the factors influencing human capital disclosure for financial sector in Malaysia from 2013 to 2017. The result of this study reported that there is sign...