The Relationship Between Board Structure and Human Resource Disclosure Practices: A Study of Indian Companies (Record no. 54776)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02019nam a22002057a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20230914172027.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 230914b |||||||| |||| 00| 0 eng d |
| 110 ## - MAIN ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | Aggarwal, Kirti |
| 9 (RLIN) | 38584 |
| 245 ## - TITLE STATEMENT | |
| Title | The Relationship Between Board Structure and Human Resource Disclosure Practices: A Study of Indian Companies |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 78-87 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The objective of the present study is to examine the effect of board structure on human resource disclosure index (HRDI) in Indian listed companies. The present study is based on companies listed on NSE-200 Index. The final sample includes 126 companies for the period of ranging from F.Y. 2012–2013 to 2018–2019. The data of variables are collected from annual reports of the sample companies. In the analysis part, the descriptive statistics are used to check the level of human resource disclosures. After that, Pearson’s correlation matrix is applied for checking the correlation between board variables and HRDI. At last, to check the effect of board structure on HRDI, the one-way least square dummy variable (LSDV) regression model is applied. The outcomes of descriptive statistics show that the mean percentage of HRDI is 43.86. It lies on moderate side. Further, the outcomes of one-way LSDV regression model show that there is significant positive effect of board size, board meeting and audit committee on HRDI. In contrast, there is insignificant but positive effect of board independence, CEO duality on the level of human resource disclosure of the sample companies. Overall, it can be said that the human resource disclosure practice of the Indian companies is fairly good. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Board structure |
| Uncontrolled term | human resource disclosure |
| Uncontrolled term | content analysis |
| Uncontrolled term | annual report |
| Uncontrolled term | human resource disclosure index, India |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 54744 |
| Host Itemnumber | 82897 |
| Place, publisher, and date of publication | New Delhi Sage Publications |
| Other item identifier | 55513676 |
| Title | Asia-Pacific Journal of Management Research and Innovation |
| International Standard Serial Number | 2319-510X |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Serial Enumeration / chronology | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | 14/09/2023 | Vol 19, No 1 | Vol 19, No 1/ 55513676JA7 | 55513676JA7 | 14/09/2023 | 14/09/2023 |