The market reaction on the human resources information disclosure in Chinese listed companies
The market reaction on the human resources information disclosure in Chinese listed companies作者机构：School of Management Shenyang Jianzhu University Shenyang 110168 China Department of Human Resources Shenyang Jianzhu University Shenyang 110168 China Century Security Securities CO. LTD Beijing 100006 China
出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)
年 卷 期：2010年第6卷第5期
页 面：37-45页
学科分类：120202[管理学-企业管理（含：财务管理、市场营销、人力资源管理）] 12[管理学] 1202[管理学-工商管理] 1201[管理学-管理科学与工程(可授管理学、工学学位)]
主 题：human resource information market reaction price to book ratio (P/B) information disclosure
摘 要：In this paper, the author uses the listed company＇s annual report and financial statements to do the empirical research, the selected areas are information technology industries. The results show that the average age of employees, professional proportion, and the average assesses and executives＇ shareholdings have no significant impact with P/B. The industry statistics revealed no significant impact between average age and P/B because each group of age has its own advantages. By using these indicators, the author can improve the human resources information voluntary disclosure, make the disclosure of information comparable, and provide the empirical reference to the listed companies.
维普期刊数据库