Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics
| 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.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.identifier.uri | http://hdl.handle.net/10361/457 | |
| 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 |