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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