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Factors explaining the level of voluntary human
capital
disclosure in the Brazilian
capital
market
Intangible Capital
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2013 (1)
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proprietary costs theory
agency theory (1)
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information asymmetry (1)
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voluntary disclosure (1)
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University of Authors
Universidade do Vale do Rio dos Sinos UNISINOS (1)
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Authors
Clea Beatriz Macagnan (1)
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Fernando Batista Fontana (1)
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