Stakeholders‟ Expectations on Human Capital Disclosure vs. Corporate Reporting Practice in Malaysia

• Main Authors: Salawati, Binti Sahari, Nichol, Esmie Obrin, Suzila, Binti Mohamed Yusof
• Format: E-Article
• Language: English
• Published: Canadian Center of Science and Education 2019
• Subjects: H Social Sciences (General)
• Online Access: http://ir.unimas.my/id/eprint/22924/1/Stakeholders%20%20Expectations%20on%20Human%20Capital%20Disclosure%20%28abstract%29.pdf; http://ir.unimas.my/id/eprint/22924/; http://www.ccsenet.org/journal/index.php/ibr

Corporate disclosure of human capital has received growing research attention in different countries and markets. While past studies have explored the antecedent and implications of reporting human capital, studies on how far those disclosure practices actually meet the stakeholders‟ expectations ar...