Human resource disclosure practices: a comparative analysis of public and private sector manufacturing companies of Indian corporate sector

Kirti Aggarwal

Afro-Asian Journal of Finance and Accounting, 2024, vol. 14, issue 4, 530-562

Abstract: The aim of the study is to identify the effect of a company's characteristics on human resource disclosure index in public and private sector manufacturing companies listed in India. The outcome of one-way LSDV regression model depicts that in the case of public sector manufacturing companies, some hypotheses such as company size, type of auditor, total number of pages of an annual report have significant and profitability, liquidity have partly effect on HRDI. In case of private sector manufacturing companies, some hypotheses such as company age, ownership concentration, liquidity, total number of pages of an annual report have significant and company size, profitability have partly effect on the level of HR disclosure. Further, the outcome of the Mann-Whitney U test shows that there are significance variations of HR disclosure practices between public and private sector manufacturing companies listed in India.

Keywords: human resource; public sector; private sector; manufacturing companies; annual reports; content analysis; human resource disclosure index; HRDI; India. (search for similar items in EconPapers)
Date: 2024
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