A study of determinants of human resource accounting and its disclosure practices: evidence from Indian listed companies

Shiran Khan, Nuk Sherwani, Mohd Atif and Alam Ahmad

International Journal of Learning and Intellectual Capital, 2023, vol. 20, issue 5, 557-582

Abstract: One of the most debated topics in today's accounting is HRA. Numerous theories and methods have been proposed for valuing human resources. The calibre of a company's human resources decides its success or failure. This study sought to identify the factors that affect HRA and its disclosure practices in Indian companies from 2006-2007 to 2019-20. The HR disclosure index, containing 30 elements of disclosure, was developed using content analysis. The study's conclusions showed that while foreign ownership and leverage do not significantly affect HRA, other factors such as a company's age, profitability, sales, worth, and size do. While sales and leverage are unimportant for HRD, age, profitability, foreign ownership worth, and size are important factors. The study also demonstrated the significant differences in HR disclosure practices between businesses in the public and private sectors. This effort provides information that is both helpful and adds to the body of knowledge.

Keywords: human resource accounting; HRA; human resource disclosure index; HRDI; profitability; content analysis; leverage; intellectual capital. (search for similar items in EconPapers)
Date: 2023
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