Our study aims to improve the literature by providing answers to the issues related to the impact of reporting non-financial information specific to human capital and we focus on analyzing how it influences economic and financial performance. The objective of the study is to analyze the correlation between economic-financial performance indicators, in particular the economic return on assets (ROA) and the financial rate of return (ROE), and the non-financial items reported for human capital. J.E.L. classification: M41, M45
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Militaru et al. (2024) studied this question.
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