000			02019nam a22002057a 4500
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110			_aAggarwal, Kirti _938584
245			_aThe Relationship Between Board Structure and Human Resource Disclosure Practices: A Study of Indian Companies
300			_a78-87 p.
520			_aThe 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			_aBoard structure
653			_ahuman resource disclosure
653			_acontent analysis
653			_aannual report
653			_ahuman resource disclosure index, India
773	0		_054744 _982897 _dNew Delhi Sage Publications _o55513676 _tAsia-Pacific Journal of Management Research and Innovation _x2319-510X
942			_2ddc _cJA-ARTICLE
999			_c54776 _d54776