IDEAS home Printed from https://ideas.repec.org/a/ids/ijicbm/v33y2024i3p285-305.html
   My bibliography  Save this article

Do firm-specific attributes and auditor characteristics corroborate HR disclosure level? An empirical investigation of IT sector companies in India

Author

Listed:
  • Kirti Aggarwal

Abstract

The purpose of the present study is to examine the effect of firm-specific attributes and auditor characteristics on HR disclosure level of IT sector companies in India. The sample consists of 38 IT sector companies listed on National Stock Exchange (NSE-500 Index). The data were collected from annual reports and CMIE ProwessIQ Database for the latest period starting from F.Y. 2012-2013 to 2019-2020. For analysis, descriptive statistics, Pearson's correlation matrix, two-way least square dummy variable (LSDV) regression model are used. The outcomes of descriptive statistics show that the mean percentage of sample companies is 40.92. It lies on the low to moderate side. Further, the outcomes of two-way LSDV regression model shows that there is significant positive effect of current ratio, listing status, type of auditor, pages of an annual report and significant negative of debt-equity ratio, quick ratio, age on level of human resource disclosure. Overall, it can be said that the present study motivates The Institute of Chartered Accountants of India (ICAI) and other regulatory bodies to make HR reporting practices mandatory for the Indian corporate sector.

Suggested Citation

  • Kirti Aggarwal, 2024. "Do firm-specific attributes and auditor characteristics corroborate HR disclosure level? An empirical investigation of IT sector companies in India," International Journal of Indian Culture and Business Management, Inderscience Enterprises Ltd, vol. 33(3), pages 285-305.
    • Handle: RePEc:ids:ijicbm:v:33:y:2024:i:3:p:285-305
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=142586
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijicbm:v:33:y:2024:i:3:p:285-305. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=235 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.