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

Authors: Kirti Aggarwal

Addresses: Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar, Hisar, 125-001, Haryana, India

Abstract: The objective of the study is to examine the effect of company characteristics on human resource disclosure index in manufacturing sector companies in India using the time span from the years FY 2012-2013 to 2017-2018. The data were analysed using descriptive statistics, Pearson's correlation matrix and one-way least square dummy variable (LSDV) regression model. The outcome one-way LSDV regression model portrayed that there is significant positive impact of net fixed assets, market capitalisation, return on equity, quick ratio and significant negative of net sales, promoter's holding, current ratio, listing status on HRDI of the manufacturing sector companies listed in India. Overall, it can be said that the present study motivates the Indian corporate sector to enhance their HR disclosure practices. Further, it will expect from accounting and regulatory bodies to set some standards to make the HR disclosure practices mandatory in nature.

Keywords: company characteristics; human resource disclosure index; HRDI; manufacturing sector; LSDV regression model; India.

DOI: 10.1504/IJICBM.2023.133562

International Journal of Indian Culture and Business Management, 2023 Vol.30 No.1, pp.1 - 28

Received: 02 Mar 2022
Accepted: 24 Apr 2022

Published online: 21 Sep 2023 *

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