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首页> 外文期刊>Journal of Intellectual Capital >Corporate disclosure of human capital via LinkedIn and ownership structure: An empirical analysis of European companies
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Corporate disclosure of human capital via LinkedIn and ownership structure: An empirical analysis of European companies

机译：通过LinkedIn和所有权结构的企业披露人力资本：对欧洲公司的实证分析

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摘要

Purpose - The purpose of this paper is to investigate the relationship between ownership concentration and human capital (HC) disclosure released via LinkedIn. Design/methodology/approach - This study uses a quantitative methodology. The sample is composed of 150 European companies. Content analysis was used to examine HC disclosure via LinkedIn. Regression analysis was used to test the hypothesis. Findings - The results indicate that ownership concentration negatively influences HC disclosure via LinkedIn, confirming that closely held firms have little motivation to voluntarily release information. Research limitations/implications - The main limitation of this study relates to the sample size. Furthermore, this study investigates only the quantity of HC disclosure; it does not consider the quality of this information. Practical implications - The typical ownership structure of European firms generates a force that opposes the growing pressure for internationalization and global transparency. This important issue needs to be considered in investor decisions, HC management and reporting and in setting accounting standards. Moreover, the study points out that, despite the potential opportunities provided by LinkedIn to build and enforce relationships with their stakeholders, companies mainly use LinkedIn for recruitment purposes. Originality/value - This study contributes to the literature on HC disclosure because it is, to the best of the authors' knowledge, the first study that exclusively examines HC disclosure by European companies via LinkedIn and because it develops a disclosure index that includes items concerning the stock of knowledge and capabilities of employees in addition to the practices in human resource management.
机译：目的 - 本文的目的是调查通过LinkedIn发布的所有权集中和人力资本（HC）披露之间的关系。设计/方法/方法 - 本研究使用定量方法。该样本由150家欧洲公司组成。内容分析用于通过Linkedin检查HC披露。回归分析用于测试假设。结果 - 结果表明，通过LinkedIn，所有权浓度对HC披露产生负面影响，确认密切持有的公司对自愿释放信息的动力很小。研究限制/含义 - 本研究的主要限制涉及样品大小。此外，本研究仅研究了HC披露的数量;它不考虑这些信息的质量。实际意义 - 欧洲公司的典型所有权结构产生了反对国际化越来越大的压力和全球透明度的力量。需要在投资者决策，HC管理和报告以及设定会计准则中考虑这一重要问题。此外，研究指出，尽管LinkedIn提供的潜在机会由LinkedIn提供与他们的利益相关者的关系，但公司主要使用LinkedIn招聘目的。原创性/价值 - 本研究有助于HC披露的文献，因为它是由于作者的知识，专门通过LinkedIn通过欧洲公司审查HC披露的第一项研究，因为它开发了包括有关项目的披露指数除了人力资源管理的实践之外，员工的知识和能力的股票。

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