IDEAS home Printed from https://ideas.repec.org/a/ids/ijmefi/v16y2023i5p348-396.html
   My bibliography  Save this article

Effect of company characteristics and board structure on human resource disclosure index in Indian corporate sector

Author

Listed:
  • Kirti Aggarwal

Abstract

The objective of the present study is to determine the effect of company characteristics and board structure on human resource disclosure index of the Indian listed companies. The sample size consists of 63 companies listed on National Stock Exchange (NSE-100) for the time period of seven years starting from F.Y. 2012-2013 to 2018-2019. The results of Two-way Least Square Dummy Variable (LSDV) regression model shows that there is significant positive effect of company age, market capitalisation, pages of an annual report, board size, board meeting, CEO duality and significant negative of earnings per share, quick ratio on human resource disclosure index of the Indian listed companies. The HR disclosure index constructed in the study helps to the regulatory bodies such as The Institute of Chartered Accountants of India to make standards for making HR disclosure practices mandatory for Indian corporates.

Suggested Citation

  • Kirti Aggarwal, 2023. "Effect of company characteristics and board structure on human resource disclosure index in Indian corporate sector," International Journal of Monetary Economics and Finance, Inderscience Enterprises Ltd, vol. 16(5), pages 348-396.
    • Handle: RePEc:ids:ijmefi:v:16:y:2023:i:5:p:348-396
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=135664
    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:ijmefi:v:16:y:2023:i:5:p:348-396. 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=218 .

    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.