Reporting human resources in annual reports: An empirical evidence from top Indian companies
… The purpose of this paper is to investigate the extent of corporate disclosure on human
resources (HR) in the annual reports of top performing Indian companies. … This study
examines the annual reports of each of the top Indian firms listed on the Bombay stock
exchange, using the “content analysis” method. Statistical tests have been performed to
analyse the difference between the HR disclosure score across public and private sectors
and disclosure variations among various industrial sectors. … Considering the importance …
resources (HR) in the annual reports of top performing Indian companies. … This study
examines the annual reports of each of the top Indian firms listed on the Bombay stock
exchange, using the “content analysis” method. Statistical tests have been performed to
analyse the difference between the HR disclosure score across public and private sectors
and disclosure variations among various industrial sectors. … Considering the importance …
Abstract
Purpose
The purpose of this paper is to investigate the extent of corporate disclosure on human resources (HR) in the annual reports of top performing Indian companies.
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