2026-09-23T05:15:03Z https://www.ideals.illinois.edu/oai-pmh

oai:www.ideals.illinois.edu:2142/129759 2026-02-05 col_2142_5131 col_2142_47034 com_2142_5130 com_2142_47033 com_2142_397

application/pdf en text Submission published under a 24 month embargo labeled 'Closed Access', the embargo will last until 2027-05-01 The student, Suyeon Kang, accepted the attached license on 2025-04-30 at 13:06. The student, Suyeon Kang, submitted this Dissertation for approval on 2025-04-30 at 13:09. This Dissertation was approved for publication on 2025-05-01 at 14:56. DSpace SAF Submission Ingestion Package generated from Vireo submission #22117 on 2025-10-19 at 19:54:49 How do firms recognize and present their human capital?: investigation of HR executive appointment and human capital disclosures Kang, Suyeon 2025-05-01 Jung, Jiwook Weaver, Andrew Won, Shinjae Takeda, Yusaku Human Capital HR function HR Executives Human Capital Disclosures Institutional Investors Stakeholder Management Natural Language Processing eng This dissertation examines how U.S. corporations recognize and present human capital through three complementary studies. The first chapter investigates the rise of Human Resources (HR) executives to top management teams, revealing that, contrary to strategic human resource rhetoric, this elevation is primarily driven by administrative needs—such as workforce downsizing and union density—rather than a recognition of HR's strategic value. The second chapter analyzes how different types of institutional investors influence human capital (HC) disclosure compliance following the SEC’s 2020 HC disclosure mandate. The results demonstrate that long-term dedicated investors positively affect disclosure comprehensiveness, while short-term-oriented investors exert a negative influence, with quasi-indexers shifting from indifference to positive influence after the regulatory change. The third chapter explores mimetic isomorphism in human capital disclosures using natural language processing and network analysis. It demonstrates that isomorphism develops in a non-linear manner, resulting in globally dispersed but locally concentrated network formations. Network core analysis reveals that smaller, innovation-intensive firms establish influential disclosure templates under regulatory uncertainty. Together, these studies demonstrate how competing organizational priorities shape corporate human capital practices in response to external and stakeholder pressures. The findings provide a comprehensive understanding of how firms recognize, manage, and present human capital within evolving institutional and regulatory environments. 2025-05 Thesis https://hdl.handle.net/2142/129759 © 2025 Suyeon Kang All rights reserved. School of Labor & Empl. Rel. Human Res & Industrial Rels University of Illinois Urbana-Champaign Ph.D. Dissertation