A company's value has become increasingly tied to the capabilities of its workers rather than its physical assets. The authors of this report explore how large retail companies disclose investments in the human capital of their frontline workers in annual filings to the U.S. Securities and Exchange Commission. The authors then quantify the extent to which these disclosures ultimately translate to changes in company valuations.
Authors
Zuo, George, Trital, Gopal, Katragadda, Sai Prathyush, Wenger, Jeffrey B.
- Division
- RAND Education and Labor RAND Lowy Family Middle-Class Pathways Center
- Pages
- 78
- Published in
- United States
- RAND Identifier
- RR-A3193-1
- RAND Type
- report
- Rights
- RAND Corporation
- Series
- Research Reports
- Source
- https://www.rand.org/pubs/research_reports/RRA3193-1.html
