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

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Date
2009
Publisher
BRAC University
Author
Al Mamun, Syed Abdulla
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URI
http://hdl.handle.net/10361/457
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.
Keywords
Human resource accounting (HRA); Human rource accounting disclosure (HRAD); Human resource accounting disclosure index (HRADI); Corporate characteristics Bangladeshi companies
 
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