The Nature of Voluntary Disclosures on Human Resource in the Annual Reports of Bangladeshi Companies
Dewan Mahboob Hossain
University of Dhaka
Deakin University - School of Accounting, Economics and Finance
affiliation not provided to SSRN
Dhaka University Journal of Business Studies, Vol. 25, No. 1, June 2004
Now a days, demand for company information from the part of the various stakeholder groups is increasing. Human resource is a very important component to run an organization efficiently and effectively. So, information about company's human resource should be disclosed to the stakeholders. This study is designed to identify the nature of voluntary human resource of disclosure by Bangladeshi companies. The study concludes that Bangladeshi companies are making some disclosures on human resource even though this kind of disclosure is not mandatory from any regulatory authority. A questionnaire survey was also done to find out users' perception on this issue and most of the respondents in this survey said that this kind of disclosure is important for decision making.
Number of Pages in PDF File: 19
Keywords: Voluntary Disclosure; Human Resources; Human Resource Disclosures; Human Resource Accounting; Annual Reports.Accepted Paper Series
Date posted: October 27, 2008
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