EconPapers    
Economics at your fingertips  
 

Corporate governance and HR disclosure practices: evidence from India

Kirti Aggarwal ()
Additional contact information
Kirti Aggarwal: Guru Jambheshwar University of Science and Technology, Hisar

SN Business & Economics, 2023, vol. 3, issue 2, 1-18

Abstract: Abstract The purpose of the present paper is to study the effect of corporate governance variables on Human Resource Disclosure Index (HRDI) in Indian corporate sector. The sample contains the Indian firms listed on NSE-500 Index. The final sample contains 336 companies. The data of human resource disclosure are collected from annual reports using content analysis approach for the time period of 8 years (Financial Year 2012–13 to 2019–2020). In addition, the data of corporate governance variables are also gathered from annual reports of the sample companies. For analysis purpose, descriptive statistics, Pearson’s correlation matrix and one-way least square dummy variable regression model have been used. The outcomes show that board size, board meeting and audit committee have significant positive effect on HR disclosure of the Indian listed companies. However, board independence and CEO duality have insignificant but positive effect on HRDI. Overall, it can be said that the HRDI constructed in the present study will be a useful tool and set as a benchmark for the companies to increase their human resource disclosure practices in the near future.

Keywords: Corporate governance; Human Resource Disclosure Index; Content analysis; India (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://link.springer.com/10.1007/s43546-023-00421-8 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:snbeco:v:3:y:2023:i:2:d:10.1007_s43546-023-00421-8

Ordering information: This journal article can be ordered from
https://www.springer.com/journal/43546

DOI: 10.1007/s43546-023-00421-8

Access Statistics for this article

SN Business & Economics is currently edited by Gino D'Oca

More articles in SN Business & Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().

 
Page updated 2024-07-01
Handle: RePEc:spr:snbeco:v:3:y:2023:i:2:d:10.1007_s43546-023-00421-8