[
Aggarwal, K. (2022). The impact of corporate attributes on voluntary HR disclosure practices: a study of Indian corporate sector. Asian Journal of Economics and Banking, online https://doi.org/10.1108/AJEB-05-2022-0048.
]Search in Google Scholar
[
Almasaeid, I. S. (2022). The Board of Directors and the Audit Committee as Internal Governance Mechanisms and their Impact on Corporate Risk Disclosure in Light of COVID-19 Pandemic. International Journal of Academic Research in Accounting Finance and Management Sciences, 12(2), 44-55.
]Search in Google Scholar
[
Alyousef, L., & Alsughayer, S. (2021). The Relationship between Corporate Governance and Voluntary Disclosure: The Role of Boards of Directors and Audit Committees. Universal Journal of Accounting and Finance, 9(4), 678-692.
]Search in Google Scholar
[
Cachon-Rodriguez, G., Blanco-Gonzalez, A., Prado-Roman, C., & Castillo Feito, C. (2022). How sustainable human resources management helps in the evaluation and planning of employee loyalty and retention: can social capital make a difference?. Evaluation and Program Planning, 95, 1-34.
]Search in Google Scholar
[
Hooi, L.W. (2020). SME performance: does organizational learning capability really matter?. International Journal of Organizational Analysis, 29(5), 1093-1116.
]Search in Google Scholar
[
Hutomo, P.T.P., & Pudjiarti, E.S. (2018). Corporate governance and HRM practice on consumption product sector listed in Indonesia Stock Exchange. European Research Studies Journal, XXI (3), 132-142.
]Search in Google Scholar
[
Petera, P., & Wagner, J. (2017). Human resources disclosure among companies in Czechia. Social responsibility journal, 13(4), 743-76.
]Search in Google Scholar
[
Pham, D.H., Chu, T.H, Hoang, T.B.N., & Lai, T.T.T. (2022). Human resource accounting disclosure among listed companies in Vietnam: An empirical study. Cogent Business & Management, 9(1), 1-15.
]Search in Google Scholar
[
Pham, D.H., Chu, T.H., Nguyen, T.M.G., Nguyen, T.H.L., & Nguyen, T.N. (2021). Determinants of human resource accounting disclosures: empirical evidence from Vietnamese listed companies. Journal of Asian Finance, Economics and Business, 8(7), 129-137.
]Search in Google Scholar
[
Piwowar-Sulej, K. (2021). Human resources development as an element of sustainable HRM - with the focus on production engineers. Journal of Cleaner Production, 278, 1-14.
]Search in Google Scholar
[
Skouloudis, A., Jones, N., Malesios, C., & Evangelinos, K. (2014) Trends and determinants of corporate non-financial disclosure in Greece. Journal of Cleaner Production, 68, 174-188.
]Search in Google Scholar
[
Surdu, F.B., Caliskan, A.O., & Esen, E. (2020). Human resource disclosures in corporate annual reports of insurance companies: a case of developing country. Sustainability, 12(8), 1-20.
]Search in Google Scholar
[
***Companies’ annual reports available online at: https://www.antibiotice.ro/investitori-php/corporate-governance/rapoarte/; https://www.biofarm.ro/guvernanta-corporativa/situatiifinanciare;
]Search in Google Scholar
[
https://corporate.remedia.ro/relatii-cu-investitorii/financial-information/; https://www.medlife.ro/relatia-cu-investitorii/rapoarte-investitori;
]Search in Google Scholar
[
https://ropharma.ro/pages/rapoarte-anuale; https://www.zentiva.ro/investors/financial-reports
]Search in Google Scholar