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Human resource disclosure practices among Indian corporates: a comparative analysis of public and private sector listed companies

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  • Kirti Aggarwal
  • Anju Verma

Abstract

The purpose of the study is to make comparison of human resource disclosure practices among public and private sector listed companies in India. The outcomes portray that there is a significance difference in Human Resource Disclosure Index (HRDI) between both the sectors. The HRDI of public sector is more in comparison to private sector. Further, the results of one-way LSDV regression model show that, in case of public sector companies, age, net sales, market capitalisation, return on total assets, quick ratio, pages of an annual report have significant positive and current ratio, type of auditor have significant negative effect on HRDI. In case of private sector companies, net sales, market capitalisation, earnings per share, return on total assets, return on equity, quick ratio, type of auditor, pages of an annual report have significant positive and age, promoter's holding, profit after tax, current ratio have significant negative effect on HRDI.

Suggested Citation

  • Kirti Aggarwal & Anju Verma, 2025. "Human resource disclosure practices among Indian corporates: a comparative analysis of public and private sector listed companies," International Journal of Indian Culture and Business Management, Inderscience Enterprises Ltd, vol. 34(2), pages 135-169.
    • Handle: RePEc:ids:ijicbm:v:34:y:2025:i:2:p:135-169
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