Labor cost voluntary disclosures and firm equity values: Is human capital information value-relevant?

Journal of International Accounting, Auditing and Taxation

Volumn 14, Issue 2, 2005, Pages 121-138

  Lajili, Kaouthar ^a   Zéghal, Daniel ^a  

^a UNIVERSITY OF OTTAWA   (Canada)

Author keywords

Human capital; Labor productivity; Managerial efficiency; Market valuation; Voluntary disclosure

Indexed keywords

EID: 26844510434     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2005.08.003     Document Type: Article

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