Human Capital Disclosure: A Review Article

Authors

  • Humayun Fareed Uddin Karachi institute of Economics and Technology, Karachi Pakistan.
  • Syed Muhammad Salman Iqra University, Karachi, Pakistan.
  • Muhammad Hassan Department of Commerce, University of Karachi, Pakistan.
  • Muhammad Rizwan Latif University of Karachi, Pakistan.
  • Atif Aziz Iqra University, Karachi, Pakistan. 

DOI:

https://doi.org/10.52131/joe.2023.0503.0161

Keywords:

Intellectual Capital Disclosure, Accounting Practices, Corporate Structure

Abstract

This article aims to provide deep insight towards the basic understanding of intellectual capital disclosure specifically from the perspective of human capital disclosure. This study reviews the article and primarily focuses on a systematic review of past studies on human capital disclosure. There is a perception among potential investors that intellectual capital information shared by corporate companies is diverse in characteristics. In many developing economies, the government heavily influences corporate culture companies to abide by accounting and corporate practices in the modern world. However, from the investor perspective, the intellectual capital information tends to be net investee; therefore, their emphasis is mostly on corporate information supply. This article summarizes corporate information disclosure and provides the connection between the social, corporate and accounting practices in developing economies.

Author Biographies

Humayun Fareed Uddin, Karachi institute of Economics and Technology, Karachi Pakistan.

Lecturer

Syed Muhammad Salman, Iqra University, Karachi, Pakistan.

Assistant Professor

Muhammad Hassan, Department of Commerce, University of Karachi, Pakistan.

Research Scholar

Muhammad Rizwan Latif, University of Karachi, Pakistan.

Research Scholar, Applied Economics Research Centre

Atif Aziz, Iqra University, Karachi, Pakistan. 

Professor

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Published

2023-09-22

How to Cite

Uddin, H. F., Salman, S. M., Hassan, M., Latif, M. R., & Aziz, A. (2023). Human Capital Disclosure: A Review Article. IRASD Journal of Economics, 5(3), 786–793. https://doi.org/10.52131/joe.2023.0503.0161