Discovering the nature and extent of human capital disclosure, and investigating the drivers of reporting: evidence from an emerging market

Ali Uyar and Merve Kılıç

International Journal of Accounting and Finance, 2013, vol. 4, issue 1, 63-85

Abstract: The main purpose of this study is to: 1) discover the nature and extent of human capital (HC) reporting practices of manufacturing companies listed on the Istanbul Stock Exchange (ISE), Turkey; 2) identify the factors associated with HC reporting. The study was conducted by analysing the contents of annual reports for the year 2010. The findings provide evidence of a positive association between HC disclosure level and the variables such as type of industry, firm size, auditing firm size, listing age. However, profitability, leverage, proportion of independent directors on the board, and ownership diffusion were found to have insignificant association with the extent of HC disclosure. The paper contributes to the HC disclosure literature by providing empirical evidence of the nature and extent of HC reporting in an emerging market context, and its drivers.

Keywords: human capital reporting; intellectual capital disclosure; emerging markets; Turkey; manufacturing industry. (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=53118 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:intjaf:v:4:y:2013:i:1:p:63-85

Access Statistics for this article

More articles in International Journal of Accounting and Finance from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().