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

Kirti Aggarwal
{"title":"Company characteristics and human resource disclosures: a story about corporate transparency from India","authors":"Kirti Aggarwal","doi":"10.1504/ijicbm.2023.133562","DOIUrl":null,"url":null,"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.","PeriodicalId":45707,"journal":{"name":"International Journal of Indian Culture and Business Management","volume":null,"pages":null},"PeriodicalIF":0.7000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Indian Culture and Business Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1504/ijicbm.2023.133562","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0

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.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
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。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
自引率
63.60%
发文量
81
期刊最新文献
Sustainability Reporting: A systematic literature review and analysis ECONOMIC CONTRIBUTION OF PRODUCTION AND SALES: AN EMPIRICAL STUDY ON INDIAN AUTOMOBILE INDUSTRY Student engagement for online learning in higher education institutions: A literature review Workplace Spirituality and Organisational Effectiveness in the Indian Higher Education Sector: Exploring the Relationship and Mediating Role of Positive Organisational Scholarship Factors CONCEPTUALIZING SPIRITUALITY FOR MANAGEMENT
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1