Human resource accounting disclosure (HRAD) practices: Evidence from banking industry in Bangladesh

Abstract

The study investigates 28 banks listed on the Dhaka Stock Exchange's degree of human resource accounting disclosure standards. The study took into account a two-step procedure to gauge the extent of HRA disclosure in the annual reports of each distinct bank for each year: Building the human resource accounting disclosure index and grading the disclosure items are the first two steps. The data were analyzed using descriptive statistics, tabulation, and graphical representation. The outcome shows that banking organizations' accounting disclosures for human resources are still in their infancy. Standard, Southeast, and Mercantile Banks collectively disclose the most HRA information, while ICB Islamic Bank Ltd. discloses the least information. The study has the implication for current professional practice and is an important addition to existing literature in the arena of human resource accounting disclosure.