Title: Effect of company characteristics and board structure on human resource disclosure index in Indian corporate sector

Authors: Kirti Aggarwal

Addresses: Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar, Hisar-125 001, Haryana, India

Abstract: The objective of the present study is to determine the effect of company characteristics and board structure on human resource disclosure index of the Indian listed companies. The sample size consists of 63 companies listed on National Stock Exchange (NSE-100) for the time period of seven years starting from F.Y. 2012-2013 to 2018-2019. The results of Two-way Least Square Dummy Variable (LSDV) regression model shows that there is significant positive effect of company age, market capitalisation, pages of an annual report, board size, board meeting, CEO duality and significant negative of earnings per share, quick ratio on human resource disclosure index of the Indian listed companies. The HR disclosure index constructed in the study helps to the regulatory bodies such as The Institute of Chartered Accountants of India to make standards for making HR disclosure practices mandatory for Indian corporates.

Keywords: Human resource disclosure; annual report; content analysis; human resource disclosure index; company characteristics; board structure; India.

DOI: 10.1504/IJMEF.2023.135664

International Journal of Monetary Economics and Finance, 2023 Vol.16 No.5, pp.348 - 396

Received: 08 Sep 2021
Accepted: 12 Sep 2022
Published online: 21 Dec 2023 *

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