Do firm-specific attributes and auditor characteristics corroborate HR disclosure level? An empirical investigation of IT sector companies in India

Kirti Aggarwal

International Journal of Indian Culture and Business Management, 2024, vol. 33, issue 3, 285-305

Abstract: The purpose of the present study is to examine the effect of firm-specific attributes and auditor characteristics on HR disclosure level of IT sector companies in India. The sample consists of 38 IT sector companies listed on National Stock Exchange (NSE-500 Index). The data were collected from annual reports and CMIE ProwessIQ Database for the latest period starting from F.Y. 2012-2013 to 2019-2020. For analysis, descriptive statistics, Pearson's correlation matrix, two-way least square dummy variable (LSDV) regression model are used. The outcomes of descriptive statistics show that the mean percentage of sample companies is 40.92. It lies on the low to moderate side. Further, the outcomes of two-way LSDV regression model shows that there is significant positive effect of current ratio, listing status, type of auditor, pages of an annual report and significant negative of debt-equity ratio, quick ratio, age on level of human resource disclosure. Overall, it can be said that the present study motivates The Institute of Chartered Accountants of India (ICAI) and other regulatory bodies to make HR reporting practices mandatory for the Indian corporate sector.

Keywords: firm-specific attributes; auditor characteristics; HR disclosure level; annual report; IT sector; India; least square dummy variable; LSDV. (search for similar items in EconPapers)
Date: 2024
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