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The Moderating Effect of Proprietary Costs in the Relation Between Ownership Structure and Human Capital Disclosure in Sustainability Report

In: Network, Smart and Open

Author

Listed:
  • Sabrina Pisano

    (Parthenope University of Naples)

  • Luigi Lepore

    (Parthenope University of Naples)

  • Assunta Di Vaio

    (Parthenope University of Naples)

  • Loris Landriani

    (Parthenope University of Naples)

Abstract

This paper investigates the relationship between ownership concentration and human capital disclosure in sustainability report, using both the agency theory and the proprietary costs theory . The findings show a negative relationship between ownership concentration and the level of human capital disclosure. The results also reveal that the association between ownership concentration and human capital disclosure is stronger for companies characterized by higher proprietary costs. This study contributes to the literature on human capital disclosure in different ways. First, we develop a wider human capital disclosure index, that could be utilized in future studies, and use this index to investigate the information released in the sustainability report. Moreover, this is the first study, to the best of our knowledge, examining the role of proprietary costs as a potential explanatory determinant, in conjunction with ownership structure, of human capital disclosure released in sustainability report.

Suggested Citation

  • Sabrina Pisano & Luigi Lepore & Assunta Di Vaio & Loris Landriani, 2018. "The Moderating Effect of Proprietary Costs in the Relation Between Ownership Structure and Human Capital Disclosure in Sustainability Report," Lecture Notes in Information Systems and Organization, in: Rita Lamboglia & Andrea Cardoni & Renata Paola Dameri & Daniela Mancini (ed.), Network, Smart and Open, pages 257-270, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-62636-9_17
    DOI: 10.1007/978-3-319-62636-9_17
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