Title: Factors influencing human resource disclosure index by Indian companies

Authors: Kirti Aggarwal

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

Abstract: This study examines the different factors influencing human resource disclosure index by Indian companies. The study has been conducted on 125 companies listed on NSE-200 index for the latest period of eight years (FY 2012-2013 to 2019-2020). The results of two-way LSDV regression model show that there is a significant positive effect of net sales, market capitalisation, profit after tax, pages of an annual report and a significant negative of debt-equity ratio, promoter's holding, type of auditor on human resource disclosure index. The results of one-way ANOVA for HRDI across industry show that there are significant variations for HRDI across varied industrial sectors. Additionally, the results of Mann-Whitney U test presents that there are significant variations of HRDI across public and private sector selected Indian listed companies. The results also show that public sector firms are disclosing a greater amount of HR information compared to private sector firms.

Keywords: human resource disclosure index; HRDI; annual report; content analysis; ANOVA; LSDV regression model; Mann-Whitney U test; India.

DOI: 10.1504/IJBEM.2023.134075

International Journal of Business and Emerging Markets, 2023 Vol.15 No.4, pp.396 - 427

Accepted: 12 Apr 2023
Published online: 10 Oct 2023 *

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