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Capital markets and voluntary disclosures on CSR and human capital

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Corporate disclosures are crucial for the functioning of efficient capital markets. They reduce information asymmetries 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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Capital markets and voluntary disclosures on CSR and human capital, Ramin Gamerschlag

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2011
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