Human Capital Disclosure and Labor Market Outcomes: Evidence from Regulation S‐K
Jung Ho Choi; Dan Li; Daniele Macciocchi · 2026 · Journal of Accounting Research
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)
ABSTRACT We examine the labor market consequences of the 2020 Regulation S‐K requiring human capital disclosure in 10K filings. Using large‐sample job‐level data and a Generative Large Language Model (GLLM), we observe that public firms…
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Metadata source: OpenAlex · DOI 10.1111/1475-679x.70036