عنوان مقاله [English]
Desire to have more access to capital markets, reducing cost of capital, insufficient internal funds, reward structures and activities type, are to justify broader reporting of the human capital in Prospector strategy companies. This study is an attempt to identify cause, manner and extent of the influence of business strategy (Prospector or Defender) on human capital data reporting. The final sample used for this study consists of 41 companies listed in Tehran stock exchange and for data processing; SPSS17 and EViews7 softwares were used. Also it should be mention clustering, t-test and GMM method was used in order to data processing. The results indicate a significant and positive impact on willingness to Prospector strategy on human capital reporting of listed companies in Tehran Stock Exchange.