{"title":"公司特征与人力资源披露:一个关于印度公司透明度的故事","authors":"Kirti Aggarwal","doi":"10.1504/ijicbm.2023.133562","DOIUrl":null,"url":null,"abstract":"The objective of the study is to examine the effect of company characteristics on human resource disclosure index in manufacturing sector companies in India using the time span from the years FY 2012-2013 to 2017-2018. The data were analysed using descriptive statistics, Pearson's correlation matrix and one-way least square dummy variable (LSDV) regression model. The outcome one-way LSDV regression model portrayed that there is significant positive impact of net fixed assets, market capitalisation, return on equity, quick ratio and significant negative of net sales, promoter's holding, current ratio, listing status on HRDI of the manufacturing sector companies listed in India. Overall, it can be said that the present study motivates the Indian corporate sector to enhance their HR disclosure practices. Further, it will expect from accounting and regulatory bodies to set some standards to make the HR disclosure practices mandatory in nature.","PeriodicalId":45707,"journal":{"name":"International Journal of Indian Culture and Business Management","volume":null,"pages":null},"PeriodicalIF":0.7000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Company characteristics and human resource disclosures: a story about corporate transparency from India\",\"authors\":\"Kirti Aggarwal\",\"doi\":\"10.1504/ijicbm.2023.133562\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The objective of the study is to examine the effect of company characteristics on human resource disclosure index in manufacturing sector companies in India using the time span from the years FY 2012-2013 to 2017-2018. The data were analysed using descriptive statistics, Pearson's correlation matrix and one-way least square dummy variable (LSDV) regression model. The outcome one-way LSDV regression model portrayed that there is significant positive impact of net fixed assets, market capitalisation, return on equity, quick ratio and significant negative of net sales, promoter's holding, current ratio, listing status on HRDI of the manufacturing sector companies listed in India. Overall, it can be said that the present study motivates the Indian corporate sector to enhance their HR disclosure practices. Further, it will expect from accounting and regulatory bodies to set some standards to make the HR disclosure practices mandatory in nature.\",\"PeriodicalId\":45707,\"journal\":{\"name\":\"International Journal of Indian Culture and Business Management\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.7000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Indian Culture and Business Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1504/ijicbm.2023.133562\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Indian Culture and Business Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1504/ijicbm.2023.133562","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
Company characteristics and human resource disclosures: a story about corporate transparency from India
The objective of the study is to examine the effect of company characteristics on human resource disclosure index in manufacturing sector companies in India using the time span from the years FY 2012-2013 to 2017-2018. The data were analysed using descriptive statistics, Pearson's correlation matrix and one-way least square dummy variable (LSDV) regression model. The outcome one-way LSDV regression model portrayed that there is significant positive impact of net fixed assets, market capitalisation, return on equity, quick ratio and significant negative of net sales, promoter's holding, current ratio, listing status on HRDI of the manufacturing sector companies listed in India. Overall, it can be said that the present study motivates the Indian corporate sector to enhance their HR disclosure practices. Further, it will expect from accounting and regulatory bodies to set some standards to make the HR disclosure practices mandatory in nature.