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Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics

Year: 2009

Type: article

Abstract: This study reports the relationship between corporate characteristics and Human Resource Disclosure (HRAD) level in fifty five randomly selected companies of Bangladesh. The relationships were determined using a HRAD Index (HRADI) under a number of hypotheses. The results of the study show that companies averagely disclose 25% of the total HRAD items. In this study, HRAD has been found significantly related with the size of the company, category of the company (financial or non-financial) and profitability. However, HDAD had no influence on the age of companies.

Source: BRAC University Institutional Repository (BRAC University)

Authors: Abdullah Al Mamun, Syed Abdulla

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: green

OpenAlex ID: W2171662455

FWCI: 1.189

Cites: 24

Cited by: 43

Related to: 10