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

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dc.contributor.author Al Mamun, Syed Abdulla
dc.date.accessioned 2010-10-11T09:30:51Z
dc.date.available 2010-10-11T09:30:51Z
dc.date.issued 2009
dc.identifier.uri http://hdl.handle.net/10361/457
dc.description.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. en_US
dc.language.iso en en_US
dc.publisher BRAC University en_US
dc.relation.ispartofseries BRAC University Journal, BRAC University;Vol.6, No.1,pp. 35-43
dc.subject Human resource accounting (HRA) en_US
dc.subject Human rource accounting disclosure (HRAD) en_US
dc.subject Human resource accounting disclosure index (HRADI) en_US
dc.subject Corporate characteristics Bangladeshi companies en_US
dc.title Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics en_US
dc.type Article en_US


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