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Mar­tin Za­firy­adis

Research Assistant

Emner
Regnskab Årsrapporter Kunstig intelligens ESG Arbejdsmarked

Primary research areas

Work­force Dis­clos­ures in Fin­an­cial Re­port­ing
Em­ploy­ees are fre­quently de­scribed as a firm’s most im­port­ant as­set, yet fin­an­cial re­port­ing provides lim­ited and of­ten non-com­par­able in­form­a­tion about the work­force. This re­search ex­am­ines how firms dis­close hu­man cap­it­al and work­force in­form­a­tion, how fin­an­cial state­ment users use these dis­clos­ures, and how they shape firm out­comes.
Fin­an­cial Re­port­ing and the Labor Mar­ket
Fin­an­cial re­port­ing does more than in­form in­vestors - it also af­fects em­ploy­ees and labor mar­kets more broadly. This re­search ex­plores how dis­clos­ure in­flu­ences em­ploy­ee wages, how em­ploy­ees them­selves use and dis­sem­in­ate fin­an­cial in­form­a­tion, and how reg­u­lat­ory man­dates shape the aud­it­or labor mar­ket.

Ex­plor­ing the in­ter­sec­tion of fin­an­cial ac­count­ing and labor mar­kets

My research focuses on how financial reporting interacts with labor markets. While employees are often described as a company’s most valuable asset, workforce-related information in financial reports remains limited and difficult to compare. I study how human capital and diversity disclosures are used by investors, employees, and other stakeholders, and how they shape firm outcomes. 

I also examine the broader links between financial reporting and labor markets. This includes the impact of disclosure on wages, the role of employees as users of financial information, and how regulation influences professional labor markets such as auditing. 

Together, these projects contribute to a better understanding of how financial reporting affects both firms and labor market participants, highlighting its role not only in capital allocation but also in shaping economic opportunities for people. 

Outside activities

Cur­rently, I have no out­side em­ploy­ments or activ­it­ies , -