IDEAS home Printed from https://ideas.repec.org/a/ids/ijbema/v15y2023i4p396-427.html
   My bibliography  Save this article

Factors influencing human resource disclosure index by Indian companies

Author

Listed:
  • Kirti Aggarwal

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.

Suggested Citation

  • Kirti Aggarwal, 2023. "Factors influencing human resource disclosure index by Indian companies," International Journal of Business and Emerging Markets, Inderscience Enterprises Ltd, vol. 15(4), pages 396-427.
    • Handle: RePEc:ids:ijbema:v:15:y:2023:i:4:p:396-427
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=134075
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbema:v:15:y:2023:i:4:p:396-427. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=249 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.