Company characteristics and human resource disclosures: a story about corporate transparency from India

Kirti Aggarwal
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Abstract

The objective of the study is to examine the effect of company characteristics on human resource disclosure index in manufacturing sector companies in India using the time span from the years FY 2012-2013 to 2017-2018. The data were analysed using descriptive statistics, Pearson's correlation matrix and one-way least square dummy variable (LSDV) regression model. The outcome one-way LSDV regression model portrayed that there is significant positive impact of net fixed assets, market capitalisation, return on equity, quick ratio and significant negative of net sales, promoter's holding, current ratio, listing status on HRDI of the manufacturing sector companies listed in India. Overall, it can be said that the present study motivates the Indian corporate sector to enhance their HR disclosure practices. Further, it will expect from accounting and regulatory bodies to set some standards to make the HR disclosure practices mandatory in nature.
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公司特征与人力资源披露:一个关于印度公司透明度的故事
本研究的目的是利用2012-2013财年至2017-2018财年的时间跨度,检验公司特征对印度制造业公司人力资源披露指数的影响。采用描述性统计、Pearson相关矩阵和单向最小二乘虚拟变量(LSDV)回归模型对数据进行分析。结果单向LSDV回归模型描述了在印度上市的制造业公司的净固定资产、市值、股本回报率、速动比率和净销售额、发起人持股、流动比率、上市状态对HRDI的显著负影响。总的来说,可以说本研究激励了印度企业部门加强其人力资源披露实践。此外,它将期望会计和监管机构制定一些标准,使人力资源披露实践成为强制性的。
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