Human Capital Disclosure by the Listed Non-Financial Companies of Bangladesh

Md. Mahabbat Hossain and Md. Akhtar Uddin
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Md. Mahabbat Hossain: Assistant Professor, Bangladesh Institute of Bank Management (BIBM), Dhaka-1216, BANGLADESH
Md. Akhtar Uddin: Professor, Institute of Business Administration (IBA), University of Rajshahi, Rajshahi-6205, BANGLADESH

American Journal of Trade and Policy, 2018, vol. 5, issue 3, 99-112

Abstract: The success of an enterprise depends very much on the composition of the human capital of the entity. It is now established that human capital is essential for the business organization and may be disclosed in the companies' annual reports. The specific objectives of the paper are to examine the present status of HC disclosure in the corporate annual reports of the listed non-financial companies in Bangladesh and to summarize the perceptions of different stakeholders regarding this aspect. Contents analysis has been conducted on yearly reports for 2008 and 2011 of 82 listed companies in Bangladesh. A perception survey was conducted on 195 respondents to collect primary data using a five-level Likert scale. Results show that the average disclosure score is below 50 percent, and the status is not improving significantly over periods. More than 50 percent of companies have achieved less than 40 percent scores, and there is a significant variation in scores among the companies. As the disclosure of HC items is a need of the stakeholders, companies should be careful about the matter, and concerned regulators may take the initiative to improve the disclosure status of the companies.

Keywords: Human Capital; Disclosure; Bangladesh; Content Analysis (search for similar items in EconPapers)
JEL-codes: E24 (search for similar items in EconPapers)
Date: 2018
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