Journal Press India^®

Author Details ( * ) denotes Corresponding author

The purpose of the present paper is to examine the “determinants of the human resource disclosure index in public sector companies in India”. The universe for the study is the “public sector companies listed on the NSE-500 Index”. The final sample contains 29 companies. The secondary data is gathered from the annual reports and the CMIE ProwessIQ Database for the time period of seven years (F.Y. 2012-13 to 2018-19). To study the association of hypotheses, a fixed effect regression model is used by using Stata software. The results of descriptive statistics indicate that, on an average, public sector companies disclose 45.48 per cent HR information, with a standard deviation of 8.00 per cent. The HRDI of public sector listed companies is at a moderate level. Further, the outcomes of the “fixed effect regression model show that company age, leverage, annual report’s pages, listing abroad have significant influence, while liquidity has an insignificant impact on HRDI of the Indian listed companies”. The “Accounting Institute of India and other regulatory bodies” should develop guidelines for better reporting of HR. They should come up with HR disclosure sheet for better disclosing the HR information.

Keywords

Human Resource Disclosure Index; Public Sector; Annual Report; India.

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