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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities

https://doi.org/10.2139/ssrn.4197489
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Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

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The 14 checked references that resolve
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resolves10.1016/S0929-1199(02)00017-2
Firm performance and compensation structure: performance elasticities of average employee compensation
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Firm‐Level Climate Change Exposure
resolves10.1111/j.1835-2561.2007.tb00445.x
Intellectual Capital Reporting Practices of the Top Australian Firms
resolves10.1007/s10551-019-04289-3
Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?
resolves10.2308/ISYS-2022-011
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The 21 references without a DOI — listed, not checked
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no DOI — not checkedHuman capital disclosure: What do companies say about their "most important asset
no DOI — not checkedThe materiality of human capital to corporate financial performance
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no DOI — not checkedLanguage and domain specificity: A Chinese financial sentiment dictionary
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no DOI — not checkedDeterminants and consequences of human capital management disclosure
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