European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals

HUMAN CAPITAL DISCLOSURES: EVIDENCE FROM KURDISTAN

Abstract

To explore an apparent disparity among human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports in the context of Kurdistan. Current study used content analysis to assess the extent and nature of human capital information actually provided in the annual reports of 100 listed companies in Kurdistan. The results stated that, the human capital information provided in non-uniform, un-quantified and very limited. Many of whom be figureheads with little impact on the way companies are run and in creating value for the firm. Accordingly, analysts have to rely on alternative sources to get their desired information, which is a costly process for private shareholders. The current study contributes to the literature on the demand for, and disclosure of human capital information in the context of Kurdistan.

Keywords: Content analysis, Human capital disclosure, Kurdistan

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This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License

 

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Email ID: editor.ejaafr@ea-journals.org
Impact Factor: 7.77
Print ISSN: 2053-4086
Online ISSN: 2053-4094
DOI: https://doi.org/10.37745/ejaafr.2013

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