 Human resource disclosure practices among Indian corporates: a comparative analysis of public and private sector listed companiesKirti Aggarwal and Anju Verma International Journal of Indian Culture and Business Management, 2025, vol. 34, issue 2, 135-169 Abstract: The purpose of the study is to make comparison of human resource disclosure practices among public and private sector listed companies in India. The outcomes portray that there is a significance difference in Human Resource Disclosure Index (HRDI) between both the sectors. The HRDI of public sector is more in comparison to private sector. Further, the results of one-way LSDV regression model show that, in case of public sector companies, age, net sales, market capitalisation, return on total assets, quick ratio, pages of an annual report have significant positive and current ratio, type of auditor have significant negative effect on HRDI. In case of private sector companies, net sales, market capitalisation, earnings per share, return on total assets, return on equity, quick ratio, type of auditor, pages of an annual report have significant positive and age, promoter's holding, profit after tax, current ratio have significant negative effect on HRDI. Keywords: public sector; private sector; annual report; human resource disclosure; content analysis; India. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijicbm:v:34:y:2025:i:2:p:135-169 Access Statistics for this article More articles in International Journal of Indian Culture and Business Management from Inderscience Enterprises Ltd |
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