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- Capital markets and voluntary disclosures on CSR and human capital: determinants and effects
Capital markets and voluntary disclosures on CSR and human capital: determinants and effects
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Corporate disclosures are crucial for the functioning of efficient capital markets. They reduce informationasymmetries between internal and external parties as well as between informed and uninformed investors.The thesis at hand focuses on voluntary disclosures with regard to CSR and human capital issues, their determinants and their implications for the capital market.
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