Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics

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 comp...

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Glavni avtor:	Al Mamun, Syed Abdulla
Format:	Article
Jezik:	English
Izdano:	BRAC University 2010
Teme:	Human resource accounting (HRA) Human rource accounting disclosure (HRAD) Human resource accounting disclosure index (HRADI) Corporate characteristics Bangladeshi companies
Online dostop:	http://hdl.handle.net/10361/457

id	10361-457
record_format	dspace
spelling	10361-4572019-09-29T05:47:49Z Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics Al Mamun, Syed Abdulla Human resource accounting (HRA) Human rource accounting disclosure (HRAD) Human resource accounting disclosure index (HRADI) Corporate characteristics Bangladeshi companies 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. 2010-10-11T09:30:51Z 2010-10-11T09:30:51Z 2009 Article http://hdl.handle.net/10361/457 en BRAC University Journal, BRAC University;Vol.6, No.1,pp. 35-43 application/pdf BRAC University
institution	Brac University
collection	Institutional Repository
language	English
topic	Human resource accounting (HRA) Human rource accounting disclosure (HRAD) Human resource accounting disclosure index (HRADI) Corporate characteristics Bangladeshi companies
spellingShingle	Human resource accounting (HRA) Human rource accounting disclosure (HRAD) Human resource accounting disclosure index (HRADI) Corporate characteristics Bangladeshi companies Al Mamun, Syed Abdulla Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics
description	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.
format	Article
author	Al Mamun, Syed Abdulla
author_facet	Al Mamun, Syed Abdulla
author_sort	Al Mamun, Syed Abdulla
title	Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics
title_short	Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics
title_full	Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics
title_fullStr	Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics
title_full_unstemmed	Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics
title_sort	human resource accounting (hra) disclosure of bangladeshicompanies and its association with corporate characteristics
publisher	BRAC University
publishDate	2010
url	http://hdl.handle.net/10361/457
work_keys_str_mv	AT almamunsyedabdulla humanresourceaccountinghradisclosureofbangladeshicompaniesanditsassociationwithcorporatecharacteristics
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Human resource accounting (HRA) disclosure of Bangladeshicompanies and its association with corporate characteristics

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