Stakeholders’ Views on Voluntary Human Capital Disclosures in Corporate Annual Reports of Top Bangladeshi and Indian Listed Companies
Bibliographic Data
| ID | 12318969 |
|---|---|
| Authors | Mir Mohammed Nurul Absar (0000-0002-1812-8921, Independent Business School, Chittagong Independent University, Chittagong, Bangladesh., corresponding author) |
| Year | 2016 |
| Volume | 22 |
| Issue | 3 |
| Pages | 209-220 |
| Publication date | 2016-07-08 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Human Values (JOURNAL) |
| Journal identifiers | ISSN: 0971-6858 • E-ISSN: 0973-0737 |
| Publisher | SAGE Publishing (PUBLISHER • US) |
| DOI | 10.1177/0971685816650576 |
| OpenAlex | W2469011376 |
| Language | EN |
| Citations received | 1 |
| References cited | 29 |
Anchored in stakeholder theory, the study aimed at examining the extent of voluntary human capital disclosures in annual reports of top 20 Bangladeshi and Indian listed companies. In addition to qualitative content analysis of the annual reports for the year 2010–2011, this study also conducted a series of in-depth interviews with a range of stakeholders of the companies of both the countries to understand their views on voluntary HC disclosures in corporate annual reports. It was found that the level of voluntary HC disclosures was very low in case of the companies of both the countries. Moreover, it was observed that HC disclosures of companies mostly composed of positive information. From the views of stakeholders, it was evident that stakeholders unanimously recognized the necessity of credible HC disclosures in corporate annual reports. The HC disclosure index framed in this study may be useful in developing a South Asian model of corporate HC disclosures. This study contributes to the existing literature on HC disclosures where there has been a distinct lack of engagement-based research works
Annual report · Business · Content analysis · Corporate social responsibility · Developing country · Economic growth · Economics · Human capital · Index (typography · Management · Political science · Public relations · Sociology · Stakeholder · Stakeholder engagement · Stakeholder Theory · Turnover · Voluntary disclosure · Auditing, Earnings Management, Governance · Financial Reporting and Valuation Research · Intellectual Capital and Performance Analysis · Accounting
| Highly cited | No |
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