Factors explaining the level of voluntary human capital disclosure in the Brazilian capital market

Article Catalan; Valencian OPEN
Fernando Batista Fontana; Clea Beatriz Macagnan;
(2013)
  • Publisher: Intangible Capital
  • Journal: Intangible Capital (issn: 1697-9818)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.3926/ic.315
  • Subject: :Economia i organització d'empreses::Gestió i direcció::Recursos humans [Àrees temàtiques de la UPC] | Information storage and retrieval systems--Industries | A | :Economia i organització d'empreses::Gestió del coneixement::Sistemes d'informació [Àrees temàtiques de la UPC] | Recursos humans | Human capital | Information asymmetry, Voluntary disclosure | Agency theory | Information asymmetry, Voluntary disclosure, Human capital, Agency theory, Proprietary costs theory | Voluntary disclosure | Information asymmetry | Proprietary costs theory | General Works | Empreses -- Informació

<p><strong>Purpose:</strong> This paper presents a study on factors explaining the level of voluntary human capital information in companies with shares in the Brazilian stock exchange. Assuming the existence of information asymmetry between managers and shareholders, a... View more
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