Corporate characteristics and HR disclosure: a missing link in Indian corporate sector Online publication date: Tue, 18-Oct-2022
by Kirti Aggarwal
International Journal of Economics and Accounting (IJEA), Vol. 11, No. 3, 2022
Abstract: The present study has been conducted to know the current state of voluntary human resource (HR) disclosure practices in an emerging economy of India. This study also examines the association between corporate characteristics and the level of HR disclosure by Indian listed companies, based on a sample of 125 companies listed on National Stock Exchange (NSE-200 Index) for the time period of nine years (F.Y. 2012-2013 to 2020-2021). The outcomes revealed that there is only 45.51% HR information disclosed by the selected companies. Further, the outcomes of two-way least square dummy variable (LSDV) regression model revealed that out of selected independent variables only company age, company size, ownership concentration, debt-equity ratio, and total number of pages of an annual report have significantly associated with the level of HR disclosure. The present study provides useful insights to policymakers for constructing a human resource disclosure index (HRDI) which should be mandatory for Indian companies to disclose the items that are included in the index.
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