Title: Company characteristics and board structure: do they matter for human resource disclosure of Indian companies?

Authors: Kirti Aggarwal

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

Abstract: The study examines the effect of company characteristics and board structure on the level of HR disclosure in Indian listed companies. The present study has been conducted on 63 companies listed on NSE-100 Index for the time period of ranging from F.Y. 2012-2013 to 2019-2020. The outcomes of Two-way LSDV regression model shows that there is significant positive effect of age, NFA, NS, MC, ROTA, CEO duality, LS, PAR and significant negative of EPS, ROE, CR, board size on the level of HR disclosure of the sample companies. Overall, it can be said that the present study provides the information regarding the extent to which Indian listed companies take the HR disclosure practices seriously and the study also provides the feedback to different regulatory bodies such as The Institute of Chartered Accountants of India (ICAI) about the adequacy of current guidelines on HR disclosure for Indian corporates.

Keywords: company characteristics; board structure; human resource disclosure; LSDV regression model; India.

DOI: 10.1504/IJSOM.2024.143215

International Journal of Services and Operations Management, 2024 Vol.49 No.4, pp.432 - 458

Received: 20 Oct 2022
Accepted: 24 Oct 2022
Published online: 10 Dec 2024 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article