Factors influencing human resource disclosure index by Indian companies

Kirti Aggarwal

International Journal of Business and Emerging Markets, 2023, vol. 15, issue 4, 396-427

Abstract: This study examines the different factors influencing human resource disclosure index by Indian companies. The study has been conducted on 125 companies listed on NSE-200 index for the latest period of eight years (FY 2012-2013 to 2019-2020). The results of two-way LSDV regression model show that there is a significant positive effect of net sales, market capitalisation, profit after tax, pages of an annual report and a significant negative of debt-equity ratio, promoter's holding, type of auditor on human resource disclosure index. The results of one-way ANOVA for HRDI across industry show that there are significant variations for HRDI across varied industrial sectors. Additionally, the results of Mann-Whitney U test presents that there are significant variations of HRDI across public and private sector selected Indian listed companies. The results also show that public sector firms are disclosing a greater amount of HR information compared to private sector firms.

Keywords: human resource disclosure index; HRDI; annual report; content analysis; ANOVA; LSDV regression model; Mann-Whitney U test; India. (search for similar items in EconPapers)
Date: 2023
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