Download or read book Capital markets and voluntary disclosures on CSR and human capital: determinants and effects written by Ramin Gamerschlag and published by Cuvillier Verlag. This book was released on 2011-06-27 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.