Human Resource Disclosure Research Articles

Human resource disclosure level of Indian companies

Human resource disclosure level of Indian companies

Firm Characteristics and Corporate Governance Mechanisms as Drivers of Corporate Social Responsibility Disclosure in Zimbabwe

This study extends the literature on the determinants of voluntary disclosure of corporate social responsibility (CSR) in a sample of 61 annual reports from the Zimbabwe Stock Exchange for the year ended 31 December 2020. The purpose of the study is to determine why firms voluntarily disclose CSR and whether corporate governance mechanisms have an impact on firms’ disclosure policy. An unweighted disclosure index consisting of 30 corporate social responsibility attributes was developed; using content analysis to determine the level of corporate social responsibility disclosure. The results show that corporate social responsibility disclosure is low, with the most corporate social responsibility information disclosed being community involvement disclosure (40%), followed by environmental disclosure (30%), products and consumer information disclosure (29%), and human resources disclosure (28%). In addition, using multiple regression analysis and after accounting for size, leverage, profitability and industry, the findings indicate that board independence and board of directors’ qualifications have a significant positive influence on corporate social responsibility disclosure whereas ownership concentration was found to be insignificant. With the exception of profitability, all other firm characteristics, leverage, firm size and industry sector were positive and significant in explaining the variation in corporate social responsibility disclosure. It appears that profitable firms are not motivated to increase corporate social responsibility disclosure. This may be consistent with the shareholder wealth maximization approach which renders corporate social responsibility disclosures as less important. Financial markets in Zimbabwe may not be sufficiently efficient in penalizing firms for incomplete corporate social responsibility disclosure and that regulators may need to mandate such disclosures if information asymmetry is to be reduced and market efficiency enhanced.

Determinan Pengungkap Akuntansi Sumber Daya Manusia dalam Perusahaan Manufaktur di Bursaf Efek Indonesiah

The purpose of this study is to ascertain how firm size, profitability, and institutional ownership relate to accounting disclosures related to human resources. The reason this variable was selected is that it is one of the factors that affects disclosure of human resources. This study tests hypotheses using quantitative research methods. The business data used in this study's secondary data comes from the 2022 annual reports of manufacturing firms in the basic industrial and chemical sectors that are listed on the Indonesia Stock Exchange The author employed a purposive sample methodology, which is a sampling strategy that is based on predetermined criteria. Thirty data study samples were employed, all of which were selected according to predefined criteria. This study's data analysis method makes use of multiple linear regression. The study's findings demonstrate that human resource accounting disclosures are positively impacted by a company's size. Disclosures in human resource accounting are influenced by profitability. Accounting disclosures pertaining to human resources benefit from institutional ownership.

Human resource disclosure practices: a comparative analysis of public and private sector manufacturing companies of Indian corporate sector

Human resource disclosure practices: a comparative analysis of public and private sector manufacturing companies of Indian corporate sector

Human resource disclosure practices in India

Human resource disclosure practices in India

Human resource disclosure practices: a comparative analysis of public and private sector manufacturing companies of Indian corporate sector

Human resource disclosure practices: a comparative analysis of public and private sector manufacturing companies of Indian corporate sector

Identifying the Prime Predictors of Human Resource Accounting Disclosure: A Literature Review

The paper shows that many factors influence human resource disclosure with contradicting viewpoints from authors where variables endorsed by one author are ignored as non-significant by others. Therefore, we conducted this study to identify the primary factors that affect human resource accounting disclosure information.

Human Resources Disclosure in the Annual Reports: A Case of Romanian Listed Companies from the Medical and Pharmaceutical Industry

Abstract The main objective of this paper is to determine whether corporate characteristics reflecting financial performance, size, and information on internal and external audit, or performance management are determinants of human resources disclosure in the annual reports. In this paper, information from annual reports of six Romanian companies listed on the Bucharest Stock Exchange are collected for the years 2012-2021, using content analysis. The data was analyzed using descriptive statistics and correlation analysis. Moreover, the multiple linear regression is applied to cross-sectional panel data in order to determine the effects of human resources disclosure index in relation to return on assets (ROA), return on equity (ROE), leverage, number of employees, company size, company age, the existence of an Audit Committee, the auditor type and performance management. The results show that the age of the company and the existence of the Audit Committee are the most significant variables positively correlated with disclosure of human resources information. Furthermore, leverage is another significant variable, however, negatively associated with the level of company disclosure in the annual report. The variables ROA, ROE, number of employees, company size, type of auditor and performance management do not have a significant impact on human resources disclosure in the case of Romanian listed companies from the medical and pharmaceutical industry.

PENGARUH DIVERSIFIKASI PRODUK, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUMBER DAYA MANUSIA

This study seeks to reveal the relationship between product diversification, leverage, profitability, and company size on human resource disclosure. These variables were chosen since they were included as factors influencing disclosure on human resources. This study used quantitative research with hypothesis testing. This study used secondary data in the form of company data taken from the annual report of manufacturing companies listed on Indonesia Stock Exchange during the period of 2016-2019. Based on the predetermined criteria, the number of research samples used was 186 data. The data analysis technique in this study used multiple linearregression.The results showed that product diversification had a positive effect on human resources disclosure. Leverage has no effect on human resources disclosure. Profitability has a positive effect on human resources disclosure. Company size has no effect on human resources disclosure.

Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?

Social activism, including movements towards equal pay, gender rights, and racial equality, has heightened public scrutiny, exerting pressure on firms to reassess and reform their human resource practices to ensure they align with current social and ethical norms. Chief Human Resource Officers (CHROs) have a potentially important role in defining and promoting appropriate human resource practices through human resource disclosures in corporate annual reports. We empirically examine the effect of CHROs on expanded human capital resource (HCR) disclosures, recently mandated by the SEC. We find that CHROs have a greater effect on the quality of HCR disclosures when they belong to the top management team, and less so when they belong to groups that are more poorly represented in top management, such as women, racial or ethnic minorities, or non-US nationals, and CHROs holding a liberal arts degree. Jointly considering the characteristics of CHROs, CEOs, and CFOs, we additionally find that pro-democratic political ideology is related to higher quality HCR disclosures. This study contributes to the literature by introducing a generalizable measure of HCR disclosure quality, uncovering significant heterogeneity in HCR disclosure quality across large US firms, and highlighting the role of CHROs in this process. In doing so, this study documents evidence that individual top executives in addition to the CEO and CFO can have a measurable effect on voluntary financial disclosures.

The Relationship Between Board Structure and Human Resource Disclosure Practices: A Study of Indian Companies

The objective of the present study is to examine the effect of board structure on human resource disclosure index (HRDI) in Indian listed companies. The present study is based on companies listed on NSE-200 Index. The final sample includes 126 companies for the period of ranging from F.Y. 2012–2013 to 2018–2019. The data of variables are collected from annual reports of the sample companies. In the analysis part, the descriptive statistics are used to check the level of human resource disclosures. After that, Pearson’s correlation matrix is applied for checking the correlation between board variables and HRDI. At last, to check the effect of board structure on HRDI, the one-way least square dummy variable (LSDV) regression model is applied. The outcomes of descriptive statistics show that the mean percentage of HRDI is 43.86. It lies on moderate side. Further, the outcomes of one-way LSDV regression model show that there is significant positive effect of board size, board meeting and audit committee on HRDI. In contrast, there is insignificant but positive effect of board independence, CEO duality on the level of human resource disclosure of the sample companies. Overall, it can be said that the human resource disclosure practice of the Indian companies is fairly good.

The Effect of Organizational Culture and Good Corporate Governance Mechanism on Human Resource Disclosure

The Effect of Organizational Culture and Good Corporate Governance Mechanism on Human Resource Disclosure

Company characteristics and human resource disclosures: a story about corporate transparency from India

Company characteristics and human resource disclosures: a story about corporate transparency from India

Factors Influencing Human Resource Disclosure Index by Indian Companies

Factors Influencing Human Resource Disclosure Index by Indian Companies

Human Resource Disclosure Practices among Indian Corporates:A comparative Analysis of Public and Private Sector Listed Companies

Human Resource Disclosure Practices among Indian Corporates:A comparative Analysis of Public and Private Sector Listed Companies

Company Characteristics and Human Resource Disclosure Practices in Indian Corporate Sector

Company Characteristics and Human Resource Disclosure Practices in Indian Corporate Sector

The Association between Corporate Characteristicsand Human Resource Disclosures: The Case of Indian Corporate Sector

The Association between Corporate Characteristicsand Human Resource Disclosures: The Case of Indian Corporate Sector

Effect of Company Characteristics and Board Structure on Human Resource Disclosure Index in Indian Corporate Sector

Effect of Company Characteristics and Board Structure on Human Resource Disclosure Index in Indian Corporate Sector

Effect of company characteristics and board structure on human resource disclosure index in Indian corporate sector

Effect of company characteristics and board structure on human resource disclosure index in Indian corporate sector

Factors influencing human resource disclosure index by Indian companies

Factors influencing human resource disclosure index by Indian companies