Human Resource Accounting Disclosure Practices in Bangladesh

Abstract

Using secondary sources of data, the study reports the human resource accounting disclosure (HRAD) practices scenario and relationship between corporate characteristics and HRAD level in the companies listed with Dhaka stock exchange in Bangladesh. The relationships were steadfast using a HRAD index under a number of hypotheses. The study results indicate that average HRAD were about only 27% in the companies of Bangladesh. Regression model testimony that company categories are significant at 10% level, and total assets are significant at 5% level whereas total earnings and years of operation in the market is insignificant at 5% level. However, T statistics implies that HRAD has a significant relationship with the size (total assets), category (bank, insurance, pharmaceutical, non-financial, etc.), profitability (total earnings), and age (years of operation in the markets) of the company.

Aus. J. Acc. Eco. Fin. Vol 2(2), October 2016, P 100-113