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Keywords: firm value
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Journal Articles
Journal of Management Accounting Research 1–23.
Published: 18 April 2024
...William J. Mayew; Yuan Zhang ABSTRACT We examine whether corporate human capital management responses to the COVID-19 pandemic (COVIDHCM) have implications for firm value. We exploit newly mandated SEC human capital disclosures in 10-K filings to measure COVIDHCM investments. To validate our...
