Company characteristics and human resource disclosure practices in Indian corporate sector

Kirti Aggarwal

International Journal of Services and Operations Management, 2025, vol. 51, issue 3, 382-404

Abstract: The aim of the present study is to examine the potential effects of company characteristics on human resource disclosure index in Indian corporate sector. The present study has been conducted on 341 companies listed on NSE-500 Index. The results of the two-way LSDV regression model shows that there is a significant positive effect of net sales, market capitalisation, quick ratio, auditor type, annual report's pages, return on total assets, return on equity and significant negative of age, current ratio, profit after tax on HRDI. Furthermore, the results of one-way ANOVA also show that there are significant variations in HR disclosure practices across the varied industrial sectors. Overall, it can be said that the HRDI used in the present study helps the different regulatory bodies to set the standards regarding the HR disclosure practices which is currently voluntary in nature in India.

Keywords: human resource disclosure; content analysis; annual report; human resource disclosure index; HRDI; India. (search for similar items in EconPapers)
Date: 2025
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