Corporate Human Capital Disclosures: Early Evidence from the SEC’s Disclosure Mandate
Harvard Corporate Governance
AUGUST 4, 2022
First, consistent with anecdotal accounts, we provide systematic evidence that there is tremendous cross-sectional variation in the amount, numerical intensity, tone, readability, and similarity of HC disclosures both in absolute terms, and when benchmarked against the rest of the contents of the firm’s Item 1 disclosures.
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