Title: Link between company characteristics, board structure and HR disclosure level in software sector in Indian context: perception or reality?

Authors: Kirti Aggarwal

Addresses: Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar – 125001, Haryana, India

Abstract: The aim of the study is to investigates the link between company characteristics, board structure and human resource (HR) disclosure level in software sector in Indian context. The study conducted on 16 software sector companies listed on NSE-500 Index for the time span of starting from F.Y. 2012-2013 to 2019-2020. The outcomes of two-way least square dummy variable (LSDV) regression model depicted that there is significant positive effect of net sales, board size, board meeting, listing status, pages of an annual report and significant negative of age, net fixed assets, debt-equity ratio, CEO duality on the level of HR disclosure of software sector companies in India. The study helps The Institute of Chartered Accountants of India (ICAI) and other regulatory bodies to take the steps on the basis of Human Resource Disclosure Index (HRDI) constructed in the study to make the HR disclosure practices mandatory in nature in India.

Keywords: company characteristics; board structure; human resource disclosure; LSDV regression model; software sector; India.

DOI: 10.1504/IJICBM.2023.129005

International Journal of Indian Culture and Business Management, 2023 Vol.28 No.2, pp.145 - 175

Received: 12 Jul 2021
Accepted: 31 Aug 2021
Published online: 14 Feb 2023 *

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