Relationship between Human Resource Disclosure and Company Attributes: An Empirical Study on Textile Companies in Bangladesh

Md Hafij Ullah; M H Uddin; R Khanam

doi:10.5296/ijafr.v4i2.6708

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Relationship between Human Resource Disclosure and Company Attributes: An Empirical Study on Textile Companies in Bangladesh

Journal article

Open access

Peer reviewed

Relationship between Human Resource Disclosure and Company Attributes: An Empirical Study on Textile Companies in Bangladesh

Md Hafij Ullah, M H Uddin and R Khanam

International Journal of Accounting and Financial Reporting, Vol.4(2), pp.571-586

2014

DOI: https://doi.org/10.5296/ijafr.v4i2.6708

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Abstract

Banking, Finance and Investment

human resource

disclosure

textile companies

Bangladesh

Human Resource (HR) disclosure in Textile companies in a developing country with abundance of human resources like Bangladesh is a new flavor in social accounting literature. The study is an investigation of HR disclosure practices and its relationship with the company specific attributes of all 29 listed Textile companies in Bangladesh. The study considered 81 human resource items under eight different classes which are expected to be disclosed in the annual report. The study found that though some graphs, charts and pictures were used for HR disclosure but most of the information was disclosed in narrative form. Sample companies on an average disclosed about 50% and about 60% companies disclosed less than 50% of the expected HR items and HR disclosure is significantly related with the size of the companies measured by gross revenue. The study expects that textile companies would disclose more HR information in future to attract more promising employees.

Details

Title: Relationship between Human Resource Disclosure and Company Attributes: An Empirical Study on Textile Companies in Bangladesh
Authors: Md Hafij Ullah (Author) - International Islamic University Chittagong, Bangladesh
M H Uddin (Author) - International Islamic University Chittagong, Bangladesh
R Khanam (Author) - Islami Bank Bangladesh Limited, Bangladesh
Publication details: International Journal of Accounting and Financial Reporting, Vol.4(2), pp.571-586
Publisher: Macrothink Institute Inc.
Date published: 2014
DOI: 10.5296/ijafr.v4i2.6708
ISSN: 2162-3082; 2162-3082
Organisation Unit: University of the Sunshine Coast, Queensland
Language: English
Record Identifier: 99451021502621
Output Type: Journal article
Research Statement: false

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