HUMAN RESOURCE ACCOUNTING (HRA) DISCLOSURE OF BANGLADESHI COMPANIES AND ITS ASSOCIATION WITH CORPORATE CHARACTERISTICS

BRAC University Journal, vol. V1, no. 1, 2009, pp. 35-43

AUTHOR:
Syed Abdulla Al Mamun

ABSTRACT:

This study reports the relationship between corporate characteristics and Human Resource Disclosure (HRAD) level in fifty five randomly selected companies of Bangladesh. The relationships were determined using a HRAD Index (HRADI) under a number of hypotheses. The results of the study show that companies averagely disclose 25% of the total HRAD items. In this study, HRAD has been found significantly related with the size of the company, category of the company (financial or non-financial) and profitability. However, HDAD had no influence on the age of companies.

Key Words: Human Resource Accounting (HRA), Human Resource Accounting Disclosure (HRAD), Human Resource Accounting Disclosure Index (HRADI), Corporate Characteristics, Bangladeshi Companies.

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