Human capital disclosure and the contingency view

3Citations
Citations of this article
39Readers
Mendeley users who have this article in their library.
Get full text

Abstract

Purpose: Building on an integration of strategic human resource capital management and human capital disclosure literature streams, this paper explores the associations between human resource performance and human resource disclosure in the financial services sector. Design/methodology/approach: Using content analysis and panel regression methods, the paper examines the extent, nature, and information content of human capital disclosures in the financial services sectors in North America during the global financial crisis period. Findings: Labor costs and marginal labor productivity are significantly associated with human resource disclosure and the latter is significantly related to both financial (explicit) and non-financial (implicit or relational) components of the employment relationship. Results show inverted effects between the US and Canadian samples. The findings support a contingency view or “best-fit” approach to human resource capital management. Practical implications: Differences in labor market structures and human capital attributes could have significant impacts on human capital disclosure strategies. More transparent and detailed disclosures regarding human resource capital management may provide useful and relevant information for investors and stakeholders in general. Originality/value: The study provides insights into how labor market structures and human capital attributes jointly affect the extent and nature of corporate disclosures with regards to rents distribution and relational governance between employers and employees.

References Powered by Scopus

Firm Resources and Sustained Competitive Advantage

36246Citations
N/AReaders
Get full text

Job market signaling

8991Citations
N/AReaders
Get full text

Discretionary disclosure

2167Citations
N/AReaders
Get full text

Cited by Powered by Scopus

The Human Capital Risk Reporting of Listed South African Companies: Exploring a Reporting Framework to Support Corporate Governance

3Citations
N/AReaders
Get full text

A role of corporate image as a successful determinant of human resource management strategy and marketing strategy in the firm performance of hospitality industry In Indonesia

0Citations
N/AReaders
Get full text

Research on Strategies to Improve Digital Literacy of College Students to Enhance Employment Quality in the Intelligent Era

0Citations
N/AReaders
Get full text

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Cite

CITATION STYLE

APA

Lajili, K. (2023). Human capital disclosure and the contingency view. Personnel Review, 52(4), 1110–1125. https://doi.org/10.1108/PR-10-2020-0791

Readers over time

‘22‘23‘24‘2505101520

Readers' Seniority

Tooltip

PhD / Post grad / Masters / Doc 7

44%

Lecturer / Post doc 6

38%

Professor / Associate Prof. 2

13%

Researcher 1

6%

Readers' Discipline

Tooltip

Business, Management and Accounting 10

56%

Economics, Econometrics and Finance 3

17%

Psychology 3

17%

Social Sciences 2

11%

Save time finding and organizing research with Mendeley

Sign up for free
0