IDEAS home Printed from https://ideas.repec.org/a/ids/ijlica/v12y2015i4p323-341.html
   My bibliography  Save this article

Voluntary human capital disclosure in French annual reports

Author

Listed:
  • Inès Kateb

Abstract

The aim of this paper is to analyse the characteristics and the determinants of voluntary human capital disclosure (HCD) in France using content analysis for 275 annual reports of 55 companies observed over the period 2006-2010. The study shows that firms provide more information on professional skills with emphasis on the narrative and photo forms. In addition, it confirms that the quantity of HCD increases with the firms age and the weight of activated goodwill. Besides, firm's that are less valued by the stock market disclose more on human resources. We found that belonging to high-tech sector discourages managers to disclose. However, variables measuring ownership structure, size, leverage, listing status and competitive pressure seem to be insignificant. The findings confirm that voluntary HCD is the result of a trade-off between the benefits of disclosing non financial information and the costs engendered by non-mandatory disclosure, especially when firm operates in a high-tech sector.

Suggested Citation

  • Inès Kateb, 2015. "Voluntary human capital disclosure in French annual reports," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 12(4), pages 323-341.
    • Handle: RePEc:ids:ijlica:v:12:y:2015:i:4:p:323-341
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=72196
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijlica:v:12:y:2015:i:4:p:323-341. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=86 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.