Is Share Ownership a Condition for the Voluntary Revelation of Human Capital?: Empiric Evidence From Mexican Trades

Ruth Leticia Hidalgo, Amada Hidalgo, Miguel Ángel Oropeza, Eleazar Villegas and Sofía Elizabeth Ávila
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Ruth Leticia Hidalgo: Universidad Autónoma del Estado de Hidalgo, Mexico
Amada Hidalgo: Universidad Autónoma del Estado de Hidalgo, Mexico
Miguel Ángel Oropeza: Universidad Autónoma de Aguascalientes, Mexico
Eleazar Villegas: Universidad Autónoma del Estado de Hidalgo, Mexico
Sofía Elizabeth Ávila: University of Valencia, Spain

International Journal of Corporate Finance and Accounting (IJCFA), 2020, vol. 7, issue 2, 21-36

Abstract: Previous studies affirm the importance of intellectual capital (IC) for organizations, since they acquire value and make them more competitive in the market. In this context, the empirical evidence shows that the key ingredient classification of IC is human capital (HC). The purpose of this study is to know what kind of Mexican companies listed are those that voluntarily disclose the HC, as to date there is no evidence of this information. That is why the authors consider a sample of 875 annual reports, corresponding to 85 Mexican listed firms during the period 2005-2015. These samples reveal that the largest companies in terms of number of employees, belonging to the construction and textile sectors, and shares are held by the family, and they are most likely to disclose aspects of HC. Thus, the authors determine that items occupying the top positions relate to the experiences as managers and employees as well as training and development, just as the information unless disclosed refers to the opportunity for career advancement and quality life at work.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jcfa00:v:7:y:2020:i:2:p:21-36

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