Paper Citation Record · LEDGER

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities

As of 8 August 2026, this Paper Citation Record lists 41 of 41 outbound references and 0 inbound Pith citation observations for arXiv:2506.10155.

A citation records a reference. It does not transfer a finding from one paper to another.

pith.paper-citation-record.v1
2506.10155 v1

Coverage vector

measured 41 of 41 reference resolution

Typed states for the displayed outbound observations.

Source: paper_references, paper_reference_links, observed 2026-08-07T04:38:27.169384Z

measured 41 of 41 standing notices

One-hop event checks from named stored sources.

Source: scholarly_work_events, retraction_status_cache, observed 2026-08-08T06:32:00.761636+00:00

measured 0 of 0 inbound itemization

Pith citing papers itemized under the disclosed page cap.

Source: paper_references, paper_reference_links

measured 0 of 1 external citation measurements

A source-named dated measurement, never combined with another source.

Source: cited_works

Reference resolution

41 of 41 outbound references displayed

verified exact23
verified fuzzy4
unresolved8
parse uncertain0
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External citation measurements

No source-named external measurement is stored.

Outbound references

Observation 735c13b8-2882-4299-9982-44cf46196a64 · outbound

This paper cites Journal of Financial Economics 101 (3): 621–640.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Journal of Financial Economics 101 (3): 621–640

Reference 9

Resolution: verified exact; doi, observed 2026-08-07T04:38:31.036662Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-08T06:32:00.761636+00:00.

Observation ed34d2d4-8169-4135-9b34-bac45c5c7437 · outbound

This paper cites Journal of Construction Engineering and Management 147 (12): 04021175.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Journal of Construction Engineering and Management 147 (12): 04021175

Reference 11

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Source-reported events for the cited work

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Observation 8c149762-1b6b-4ad2-be00-6c32e900b7f2 · outbound

This paper cites Garbage in, garbage out.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Garbage in, garbage out

Reference 12

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Observation 78ebc86a-8d70-4e49-ac2a-599b8091f4a6 · outbound

This paper cites Journal of Financial Economics 134 (1): 236–251.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Journal of Financial Economics 134 (1): 236–251

Reference 13

Resolution: verified exact; doi, observed 2026-08-07T04:38:30.814115Z

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Observation c9fa88e7-ef83-421d-85d7-5e92d1509932 · outbound

This paper cites The Quarterly Journal of Economics 134 (4): 2135–2202.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities The Quarterly Journal of Economics 134 (4): 2135–2202

Reference 15

Resolution: verified exact; doi, observed 2026-08-07T04:38:30.591662Z

Source-reported events for the cited work

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Observation 6969851a-bee6-4dba-b38b-28406c4ac31a · outbound

This paper cites Review of Accounting Studies 21 (4): 1005–1045.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Review of Accounting Studies 21 (4): 1005–1045

Reference 18

Resolution: verified exact; doi, observed 2026-08-07T04:38:29.876265Z

Source-reported events for the cited work

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Observation 86eb33c6-38da-492f-9ec8-21d01318819f · outbound

This paper cites Contemporary Accounting Research 40 (2): 806–841.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Contemporary Accounting Research 40 (2): 806–841

Reference 19

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Source-reported events for the cited work

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Observation 81decf4d-9843-4311-8735-3951f5931cc4 · outbound

This paper cites an unresolved cited work.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Unresolved cited work

Reference 21

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This paper cites In 2019 IEEE International Conference on Big Data (Big Data), 5536–5543.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities In 2019 IEEE International Conference on Big Data (Big Data), 5536–5543

Reference 22

Resolution: unresolved; no resolver link, observed 2026-08-07T04:38:24.836219Z

Source-reported events for the cited work

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Observation 310d81a0-c610-429f-a237-875b1b8859eb · outbound

This paper cites Journal of Accounting and Economics 45 (2).

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Journal of Accounting and Economics 45 (2)

Reference 23

Resolution: verified exact; doi, observed 2026-08-07T04:38:29.274683Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-08T06:32:00.761636+00:00.

Observation b3a0fc43-8886-40bb-8b84-eb38d471121a · outbound

This paper cites The Review of Financial Studies 34 (7): 3265–3315.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities The Review of Financial Studies 34 (7): 3265–3315

Reference 24

Resolution: verified exact; doi, observed 2026-08-07T04:38:28.964558Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-08T06:32:00.761636+00:00.

Observation d9a45ad7-6054-4be3-8db6-1b3857f3614a · outbound

This paper cites The Accounting Review 86 (4): 1383–1414.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities The Accounting Review 86 (4): 1383–1414

Reference 25

Resolution: verified exact; raw_fallback, observed 2026-08-07T04:38:33.480410Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-08T06:32:00.761636+00:00.

Observation 68399a80-f30e-453c-b05a-87cba6514018 · outbound

This paper cites Accounting Forum 42 (1): 130–141.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Accounting Forum 42 (1): 130–141

Reference 26

Resolution: verified exact; doi, observed 2026-08-07T04:38:28.704097Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-08T06:32:00.761636+00:00.

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This paper cites doi:10.1016/j.jaccpubpol.2023.107083.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities doi:10.1016/j.jaccpubpol.2023.107083

Reference 27

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Source-reported events for the cited work

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Observation 40be31cb-9c82-4114-9c4f-ae12075c88e1 · outbound

This paper cites Applied Economics Letters 10 (9): 549–552.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Applied Economics Letters 10 (9): 549–552

Reference 29

Resolution: verified exact; doi, observed 2026-08-07T04:38:28.442170Z

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Observation e9878999-9c9a-4f75-b33e-1acf943c4aba · outbound

This paper cites https://morrowsodali.com/insights/institutional- investor-survey-2019.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities https://morrowsodali.com/insights/institutional- investor-survey-2019

Reference 30

Resolution: verified fuzzy; raw_fallback, observed 2026-08-07T04:38:36.588096Z

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Observation 9645bd40-0a24-469a-bf66-8119f48f5545 · outbound

This paper cites https://cooleypubco.com/2022/06/15/petition-financial-disclosure-human-capital/.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities https://cooleypubco.com/2022/06/15/petition-financial-disclosure-human-capital/

Reference 32

Resolution: verified fuzzy; raw_fallback, observed 2026-08-07T04:38:36.282144Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-08T06:32:00.761636+00:00.

Observation c4d12d0f-1a97-4e4e-8775-032c79452420 · outbound

This paper cites Journal of Corporate Finance 9 (3): 333–352.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Journal of Corporate Finance 9 (3): 333–352

Reference 33

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Observation 0fa709c9-8386-476f-8f2a-a1034aa2a2be · outbound

This paper cites The Journal of Finance 78 (3): 1449–1498.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities The Journal of Finance 78 (3): 1449–1498

Reference 35

Resolution: verified exact; doi, observed 2026-08-07T04:38:27.946657Z

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Observation f0d5a43a-fc58-4622-8f21-924049ec3887 · outbound

This paper cites doi:10.1007/s10551-019-04289-3.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities doi:10.1007/s10551-019-04289-3

Reference 37

Resolution: verified exact; doi, observed 2026-08-07T04:38:27.650647Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-08T06:32:00.761636+00:00.

Observation c8af1ac6-ec85-48b6-a596-6d94d59b5baf · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Journal of Information Systems 36 (3): 211–217

Reference 38

Resolution: verified exact; doi, observed 2026-08-07T04:38:27.367732Z

Source-reported events for the cited work

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Observation 2b29fe3b-c8ea-419b-aa8d-1660933dcd77 · outbound

This paper cites ClimateBert: A Pretrained Language Model for Climate-Related Text.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities ClimateBert: A Pretrained Language Model for Climate-Related Text

Reference 39

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Observation 04bde4b6-266c-48f1-ab49-82eac78a0660 · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities SSRN Scholarly Paper

Reference 40

Resolution: verified fuzzy; raw_fallback, observed 2026-08-07T04:38:35.673327Z

Source-reported events for the cited work

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Observation 760a6606-fe38-44ab-911d-abc89e8dd779 · outbound

This paper cites 35 FIGURE 5 Trend of HC Disclosures in Proxy Statements over 1994-2022 The left vertical axis shows the absolute HC keyword count.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities 35 FIGURE 5 Trend of HC Disclosures in Proxy Statements over 1994-2022 The left vertical axis shows the absolute HC keyword count

Reference 41

Resolution: malformed identifier; raw_fallback, observed 2026-08-07T04:38:35.300800Z

Source-reported events for the cited work

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Observation 69a76322-6cc4-47da-bd26-8de51448bb39 · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Unresolved cited work

Reference 1113

Resolution: verified exact; doi, observed 2026-08-07T04:38:29.626025Z

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Observation 3f2da89a-eed0-4286-83b1-772052098403 · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities WORD 10 (2–3): 146–162

Reference 1954

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Observation c8c7772b-70cd-4793-aa01-f22221073d88 · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Journal of Human Resource Costing & Accounting 7 (1): 9–20

Reference 2003

Resolution: verified exact; doi, observed 2026-08-07T04:38:31.830465Z

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Observation 32136d58-a380-4c66-b524-f7a5ec203bbf · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Australian Accounting Review 17 (42): 71–83

Reference 2007

Resolution: verified exact; raw_fallback, observed 2026-08-07T04:38:32.695283Z

Source-reported events for the cited work

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Observation 3a1951ea-87ef-4aa1-8738-3fc9240ec6a6 · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities doi:10.1177/0021943608319388

Reference 2008

Resolution: verified exact; doi, observed 2026-08-07T04:38:30.368595Z

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Canadian Journal of Administrative Sciences 26 (1): 71–88

Reference 2009

Resolution: verified exact; doi, observed 2026-08-07T04:38:31.597619Z

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Observation d56c5e32-127f-43b2-ba6f-237f9984fc17 · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Journal of Human Resource Costing & Accounting 14 (4): 262–285

Reference 2010

Resolution: verified exact; doi, observed 2026-08-07T04:38:32.100895Z

Source-reported events for the cited work

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Observation f1e34ef0-6032-4304-918e-8332399cc82b · outbound

This paper cites High energy neutrino and gamma-ray emission in the jets of the microquasar M33 X-7.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities High energy neutrino and gamma-ray emission in the jets of the microquasar M33 X-7

Reference 2011

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Observation 1164f992-e87a-49f1-8426-45b9ada18018 · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Efficient Estimation of Word Representations in Vector Space

Reference 2013

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Observation 10b55d9d-5cae-4fc5-a364-61f48d38a597 · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Management Science 61 (5): 931–948

Reference 2014

Resolution: verified exact; raw_fallback, observed 2026-08-07T04:38:32.970828Z

Source-reported events for the cited work

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Observation 3551aeb9-cd94-4415-abe9-e3e8e63ac24c · outbound

This paper cites 28 The International Journal of Human Resource Management 27 (1): 88–108.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities 28 The International Journal of Human Resource Management 27 (1): 88–108

Reference 2016

Resolution: verified exact; raw_fallback, observed 2026-08-07T04:38:34.410672Z

Source-reported events for the cited work

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Observation 401937ec-f916-4515-952c-234d8af2cce3 · outbound

This paper cites Management Science 64 (12): 5899–5924.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Management Science 64 (12): 5899–5924

Reference 2018

Resolution: verified exact; raw_fallback, observed 2026-08-07T04:38:34.731164Z

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Observation 3825a1dd-2499-461a-bc7c-0cd5d6fd349a · outbound

This paper cites BERT: Pre-training of Deep Bidirectional Transformers for Language Understanding.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities BERT: Pre-training of Deep Bidirectional Transformers for Language Understanding

Reference 2019

Resolution: unresolved; no resolver link, observed 2026-08-07T04:38:22.794007Z

Source-reported events for the cited work

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This paper cites https://sasb.org/wp- content/uploads/2020/12/Human-Capital_Preliminary-Framework_2020-December_FINAL.pdf.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities https://sasb.org/wp- content/uploads/2020/12/Human-Capital_Preliminary-Framework_2020-December_FINAL.pdf

Reference 2020

Resolution: verified fuzzy; raw_fallback, observed 2026-08-07T04:38:35.975129Z

Source-reported events for the cited work

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Observation c375c388-161e-4d3f-852a-07552cf334e0 · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Review of Finance: rfab036

Reference 2021

Resolution: verified exact; doi, observed 2026-08-07T04:38:31.355298Z

Source-reported events for the cited work

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Observation a5127089-cb49-4e2d-99b5-172d7807ecae · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Journal of Information Systems 36 (2): 161–172

Reference 2022

Resolution: verified exact; doi, observed 2026-08-07T04:38:30.129710Z

Source-reported events for the cited work

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Observation cbe6980b-960f-49df-be69-650238ebb478 · outbound

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Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities Journal of Information Systems 37 (1): 169–188

Reference 2023

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Source-reported events for the cited work

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Pith citing papers

No inbound Pith citation observations are available.