Company characteristics and human resource disclosure practices in Indian corporates

The objective of the present research paper is to examine the effect of company characteristics on human resource (HR) disclosure practices in selected Indian listed companies. The study has been conducted on 345 companies listed on NSE-500 Index. The findings of the study show that net fixed assets, net sales, market capitalisation, earnings per share, return on total assets, return on equity, quick ratio and pages of an annual report have positive effect on HRDI and this effect is significant. Profit after tax has negative effect on HRDI and this effect is also significant. The HRDI constructed in the present study used by Indian corporate sector as a yardstick to improve their HRDI in future. The Accounting Institute of India and other regulatory bodies should develop guidelines for better reporting of HR. They should come up with HR disclosure sheet for better disclosing the HR information.