Title: The Nexus between corporate governance and human resource disclosure: evidence from India

Authors: Kirti Aggarwal

Addresses: Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar, Haryana 125001, India

Abstract: The objective of the present study is to examine the nexus between corporate governance and human resource disclosure in Indian corporate sector. The study is based on 125 companies listed on NSE-200 Index for the time period of ranging from F.Y. 2012-2013 to 2019-2020. For analysis, 'descriptive statistics, Pearson's correlation matrix, two-way least square dummy variable (LSDV) regression model' are used. The outcomes of two-way LSDV regression model depicted that there is a significant positive impact of 'board size, board meeting, market capitalisation, pages of an annual report and a significant negative of board independence, promoter's holding, debt-equity ratio on human resource disclosure index of the selected Indian listed companies'. Overall, it can be said that this research suggests a direction for directors who want to improve the consistency and integrity of their human resource disclosures.

Keywords: corporate governance attributes; human resource disclosure index; HRDI; LSDV regression model; content analysis; annual reports; India.

DOI: 10.1504/IJMCP.2021.120247

International Journal of Management Concepts and Philosophy, 2021 Vol.14 No.4, pp.351 - 372

Received: 15 Jun 2021
Accepted: 17 Jun 2021
Published online: 11 Jan 2022 *

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