References
Abdallah, A. A., et al. (2020). Human capital disclosure and cost of capital: Evidence from Egyptian listed companies. Journal of Accounting and Public Policy, 39(1), 103-118. Abeysekera, I., & Guthrie, J. (2004). Human capital reporting in a developing nation. The British Accounting Review, 36(3): 251-268. Aggarwal, K. & Verma, A. (2019). Effect of company characteristics on human resource disclosure index: empirical evidences from Indian corporates. Management and Labour Studies 45(6), 13-25. Ahuja, L. M. (2014). Modern Economics. New Delhi, PVT Publishing Ltd. Alharbi, M. (2022). Human capital disclosure IN Saudi listed companies: A content analysis approach. Journal of Accounting and Organizational Change, 18(4), 537-555. Alharbi. A. (2022). Factors affecting the level of disclosure of human resources for Saudi listed companies. Archives of Business Research 10(2), 123-164. Al Mamun, S. A. (2009). Human resource accounting (HRA) disclosure of Bangladeshi companies and its association with corporate characteristics. BRAC University Journal 1 (1): 35-43. Ali, O.A. (2018). The effect of disclosure of intellectual capital components on the market price of shares in Jordanian industrial companies: An empirical study. International Journal of Economics and Financial Issues, 8(5), 156-167. Ambrose, E. A. (2020). Examination of the relationship between human factor disclosures and market value of deposit money banks in Nigeria. IDOSR Journal of Arts and Management, 5 (1), 86 – 98. Anil, S., Sudharani, R. & Suresh, N. (2020). A study on the impact of human resource accounting on firm’s value with respect to companies listed in National Stock Exchange. Bulletin Monumental, 21 (08), 38 – 44 Apariada, K. & Suardikha, S. (2016). Pengaruh struktur Kepemilikan saham, struktur modal dan profitabilitas pada nilai Perusahan. Jurna Harian Regional, 5 (02), 36 - 51 Bangara, S. N., Chesoli, J. W., Ngacho, C. & Nyanga’u, A. S. (2024). Human capital disclosure. Business model and firm value: empirical evidence from Kenya and South Africa. International Journal of Economics, Business and Management Research, 8 (09), 181 – Bangara, S., Chesoli, J. & Ngacho, C. (2024). Human capital disclosure, business model and firm value: Empirical evidence from Kenya and South Africa. International Journal of Economics, Business and Management Research, 8(9), 182-215. Base, S. A. (2022). A determinant for willingness to work for unemployed people with developmental disabilities: focus on the comparison between the people with intellectual and autistic disabilities. Disabilities employment, 32, 151 – 172. Becker, G. S. (1964). Human capital. New York: McGraw Hill. Bello, B.M & Micah, L.C (2021). Corporate governance and human resource accounting disclosure in listed financial firms in Nigeria. International Journal of Business & Law Research 9(1), 174-184. Birindelli,G., Ferrenttti, P. Chiappini, H. & Cosentino, A. (2020). Intellectual capital disclosure: Some evidence from healthy and distressed banks in Italy. Sustainability, 12(3174): 1- Bonsu, O. M., Dui, L. K., Ruiwen, L., Asare, E. K., & Prempeh, A. F. S. (2019). Exclusion of human resource accounting in statement of financial position and its effects on performance: Empirical evidence of Ghana. Business and Economic Research, 9(2), 1- https://doi.org/10.5296/ber.v9i2.14419. Bowrin, A. R. (2018). Human resources disclosures by African and Caribbean companies. Journal of Accounting in Emerging Economies, 8(2), 244–278. https://doi.org/10.1108/JAEE-07-2016-0065 Bruwer, M., Scholtz, S., Beer, L. & Rothmann, R. (2022). The human capital risk reporting of listed South African companies: Exploring a reporting framework to support corporate governance. Administrative sciences Journal, 1(2), 1-23. https://doi.org/10.3390 Bukh, P. N., Nielsen, C., Gormsen, P. & Mouritsen, J. (2005). Disclosure of information on intellectual capital in Danish IPO prospectuses. Accounting, Auditing & Accountability Journal 18 (6): 713-732. Chen, J. (2020). Human capital disclosure and firm performance: Evidence from Chinese listed companies. Journal of Business Research, 10 (6), 341-349. Comier, D., Aerts, W. Ledoux, M., & Magnan, M. (2009). Attributes of social and human capital disclosure and information Asymmetry between managers and investors. Canadian Journal of Administrative Sciences, 26(1): 71–88. Echekoba, F., Egbunike, C. & Ezu, G. (2011). Determinants of bank profitability in Nigeria: Using CAMEL rating model (2001-2010). International Business Res., 2 (4): 176 – 183. Edom, G. O., Inah, E. U. & Adanma, E. S. (2020). The impact of human accounting on the profitability of a firm: empirical evidence from Access Bank of Nigeria Plc. Eurpoean Center for Research Training and Development Research, 3 (7), 72 – 90. Effiong, S., Inyang, W., Ejabu, F., Bogbo, & Atu, O. (2017). Equity market timing and earnings yield: Evidence from quoted manufacturing companies in Nigeria. International Journal of Accounting Intelligence 1(4): 29-40. Egberi, A. K. (2022). Does disclosure of employee training and development costs affect organisational performance? International Journal of Progressive Sciences and Technology, 33 (2), 156 -163. Egberi, A. K. & Egberi, O. E. (2019). Nexus of employee education, training and the performance of small and medium scale enterprises (SMEs) in Nigeria. Journal of Social and Management Sciences, 14 (1), 86 – 96. Emeka-Nwokeji, N. & Osisioma, B. C. (2019). Sustainability disclosures and market value of firms in emerging economy: evidence from Nigeria. European Journal of Accounting, Auditing and Finance Research, 7 (3), 1 – 19. Fontana, F. B. & Macagnan, C. B. (2013). Factors explaining the level of voluntary human capital disclosure in the Brazilian capital market. Intangible Capital, 9(1), 305-321. Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. London. Financial Times Prentice Hall. Gharoie, A. R. (2011). The relationship between intellectual capital and financial performance: An empirical investigation in an Iranian company. Academic Journal, 5(1):88-95. Githaiga, P. N. (2019). Human capital, innovation and performance: Evidence from commercial banks in Kenya. European Journal of Applied Business Management, 5(3), 1-19. Hamid, F. Z. (2004). Corporate social disclosure by banks and finance companies. Malaysian Hatane, S. E., Nathania, F. Lamuel, J. & Darusman, F. (2020). Intellectual capital disclosures and corporate governance in gaining the firm’s non-discretionary profits and market value in ASEAN 5. Organisations and Markets in Emerging Economies, 11 (2), 276 – Hay, D.A. (2018). The determinants of human capital voluntary disclosures in the Lebanese commercial banks. Academy of Accounting and Financial Studies Journal, 22(6),1-18. Hieu, P. D., Anh, D. V., Giang, N. T. M., Ngoc, H. T. B., & Lam, N. T. H. (2022). Human resource accounting disclosure and firm value: An empirical study in Vietnam. Academy of Accounting & Financial Studies Journal, 26(2), 1-09. Huang, C. C., Abidin, Z. Z.& Jusoff, K. (2008). External reporting of human capital in Malaysia. Asian Social Science, 4(8),3-11. Ionel, V. C., Alina, C.& Dumitru, M.I.(2010). Human resources accounting – accounting for the most valuable asset of an enterprise. The Journal of the Faculty of Economics – Economic, 1(2), 925-931. Kapkiyai, C., & Mugo, R. (2015). Effect of human resource contribution and environmental aspect of corporate social reporting on firm performance: Evidence from listed firms in Nairobi securities exchange, Kenya. European Journal of Business & Management, 7(11), 12-25. Khan, A., et al. (2019). Corporate governance and human capital disclosure: Evidence from Indian listed companies. Journal of Ac