Foreign ownership and productivity in Chinese newly listed firms: the moderating roles of founder’s human capital and social ties

2021 ◽  
Author(s):  
Da Teng ◽  
Chengchun Li ◽  
Sailesh Tanna
Keyword(s):  
Human Capital ◽  
Social Ties ◽  
Foreign Ownership ◽  
Listed Firms

Human capital intensity in technology-based firms located in Portugal: Does foreign ownership matter?

2014 ◽  
Vol 43 (4) ◽  
pp. 737-748 ◽  
Author(s):  
Aurora A.C. Teixeira ◽  
Ana Teresa Tavares-Lehmann
Keyword(s):  
Human Capital ◽  
Capital Intensity ◽  
Foreign Ownership

Is Share Ownership a Condition for the Voluntary Revelation of Human Capital?

2020 ◽  
Vol 7 (2) ◽  
pp. 21-36
Author(s):  
Ruth Leticia Hidalgo ◽  
Amada Hidalgo ◽  
Miguel Ángel Oropeza ◽  
Eleazar Villegas ◽  
Sofía Elizabeth Ávila
Keyword(s):  
Human Capital ◽  
Empirical Evidence ◽  
Intellectual Capital ◽  
Career Advancement ◽  
Training And Development ◽  
Annual Reports ◽  
Listed Firms ◽  
Quality Life ◽  
The Family

Previous studies affirm the importance of intellectual capital (IC) for organizations, since they acquire value and make them more competitive in the market. In this context, the empirical evidence shows that the key ingredient classification of IC is human capital (HC). The purpose of this study is to know what kind of Mexican companies listed are those that voluntarily disclose the HC, as to date there is no evidence of this information. That is why the authors consider a sample of 875 annual reports, corresponding to 85 Mexican listed firms during the period 2005-2015. These samples reveal that the largest companies in terms of number of employees, belonging to the construction and textile sectors, and shares are held by the family, and they are most likely to disclose aspects of HC. Thus, the authors determine that items occupying the top positions relate to the experiences as managers and employees as well as training and development, just as the information unless disclosed refers to the opportunity for career advancement and quality life at work.

Foreign Ownership and Audit Fees in European Listed Firms

2020 ◽  
pp. 1-28
Author(s):  
Paul Pronobis ◽  
Jonas Schaeuble
Keyword(s):  
Audit Fees ◽  
Foreign Ownership ◽  
Listed Firms

Transparency Differences at the Top of the Organization

2014 ◽  
pp. 370-386
Author(s):  
Winfried Ruigrok ◽  
Dimitrios Georgakakis ◽  
Peder Greve
Keyword(s):  
Human Capital ◽  
United Kingdom ◽  
The Netherlands ◽  
Board Of Directors ◽  
Top Management Teams ◽  
Demographic Characteristics ◽  
Listed Firms ◽  
The United Kingdom ◽  
Relative Transparency ◽  
Governance Transparency

This chapter examines the opposing forces that induce or impede firms to become transparent in terms of their board of directors’ (BoD) and top management teams’ (TMT) demographic characteristics, education, and experiences. Extant literature on governance transparency often draws on a “market-pull perspective” to emphasize the market-level motives that drive organizations toward rising levels of governance transparency. In this chapter we introduce the “strategic hoarding perspective,” which emphasizes the human capital attrition factors that discourage firms to openly report information about their BoD and TMT composition. Our theory and data from 208 large listed firms in Switzerland, the United Kingdom, and the Netherlands for the years 2005 and 2009 suggest that organizations’ relative transparency preferences in terms of BoD and TMT characteristics can better be explained based on a combination of market-pull and strategic hoarding perspectives. Implications and directions for further research are discussed.

scholarly journals Voluntary Human Capital Disclosure and Firm Value Relationship in the Listed Companies of Bangladesh: A Conceptual Overview

2020 ◽  
Vol 5 (2) ◽  
pp. 39
Author(s):  
Shamem Ara Mili ◽  
Fathyah Hashim
Keyword(s):  
Human Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Agency Conflicts ◽  
Listed Firms ◽  
Reporting Practices ◽  
Corporate Reporting ◽  
Relationship Of ◽  
The Relationship ◽  
Conceptual Overview

The aim of this paper is to incorporate relevant empirical researches and literature for extending the potentials of voluntary human capital disclosure to increase the value of the listed firms in Bangladesh. Voluntary human capital disclosure reduces information asymmetry and increases the financial lucidity of the business, and hence, could minimize agency conflicts, and satisfy employees’ and other stakeholders’ of the business. However, subsequent to a 13.8 percent drop in 2018, the broad index of the Dhaka Stock Exchange Limited lost 17.3 percent in 2019. It is among the first paper focusing on the consequence of voluntary human capital disclosures on firm value from a combination of agency theory, signaling theory, and stakeholder theory perspective. Moreover, extant literature endow with inconsistent and less evidence concerning the relationship of voluntary human capital disclosure with firm value. The present paper proposes and illustrates potential proposition for future empirical investigation in the context of an emerging economy like Bangladesh. It is also expected that the present paper would endow with further knowledge to investors, managers, and other stakeholders to upgrade firm value by means of voluntary human capital disclosure in their corporate reporting practices.

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