Innovation capacity, property structure and human capital disclosure
DOI:
https://doi.org/10.15665/dem.v18i3.2223Abstract
This study analyzes the effect of innovation capacity and ownership and control structure on the human capital disclosure of innovative Brazilian companies. We obtained 343 observations from listed companies from 2010 to 2015 and analyzed by regression. It is revealed that the ability of innovation has no significant effect on the disclosure of human capital. On the other hand, the ownership and control structure attributes, such as the controlling shareholder concentration, have characteristics that positively influence the disclosure of human capital.
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