Title: Human resource disclosure practices among Indian corporates: a comparative analysis of public and private sector listed companies

Authors: Kirti Aggarwal; Anju Verma

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

Abstract: The purpose of the study is to make comparison of human resource disclosure practices among public and private sector listed companies in India. The outcomes portray that there is a significance difference in Human Resource Disclosure Index (HRDI) between both the sectors. The HRDI of public sector is more in comparison to private sector. Further, the results of one-way LSDV regression model show that, in case of public sector companies, age, net sales, market capitalisation, return on total assets, quick ratio, pages of an annual report have significant positive and current ratio, type of auditor have significant negative effect on HRDI. In case of private sector companies, net sales, market capitalisation, earnings per share, return on total assets, return on equity, quick ratio, type of auditor, pages of an annual report have significant positive and age, promoter's holding, profit after tax, current ratio have significant negative effect on HRDI.

Keywords: public sector; private sector; annual report; human resource disclosure; content analysis; India.

DOI: 10.1504/IJICBM.2025.144467

International Journal of Indian Culture and Business Management, 2025 Vol.34 No.2, pp.135 - 169

Received: 14 Mar 2023
Accepted: 05 Apr 2023
Published online: 14 Feb 2025 *

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