Corporate Human Capital Disclosures: Evidence from the First Two Years of the SEC’s Disclosure Mandate
Elizabeth Demers; Victor Xiaoqi Wang; Kean Wu · 2026 · Accounting Horizons
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
In 2020, the SEC issued amendments to Regulation S-K requiring filers to provide discussions of their human capital (HC) management practices. We investigate how firms respond during the first two years under this principles-based…
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Metadata source: OpenAlex · DOI 10.2308/horizons-2022-148