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Human Resources

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  • N.N. Pandey

    (N.N. Pandey is Associate Professor, Institute of Management Studies, Dehradun. He is a Research Scholar of Mewar University. E-mail: nnp_9@yahoo.com)

Abstract

The purpose of this paper is to examine the extent of human resources (HR) valuation and disclosure practices adopted in some of the leading Indian companies, thereby making an humble contribution to the existing body of knowledge in the field of HR reporting practices in India. Three years of annual reports of NIFTY-based fifty companies listed on the NSE, have been studied to achieve the purpose using the technique of content analysis. The findings reveal that out of fifty leading companies of India, only one company (ONGC) follows the HRA practices. Also, the extent of HR disclosure practices is far from satisfactory. Since the analysis of the Annual reports is based on only fifty NIFTY-based companies, findings cannot be generalized for all Indian companies.

Suggested Citation

  • N.N. Pandey, 2012. "Human Resources," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 37(4), pages 323-335, November.
    • Handle: RePEc:sae:manlab:v:37:y:2012:i:4:p:323-335
    DOI: 10.1177/0258042X13484869
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    References listed on IDEAS

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    1. Lang, M & Lundholm, R, 1993. "Cross-Sectional Determinants Of Analyst Ratings Of Corporate Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 246-271.
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