Kaur, Surinder; Raman, Venkat A.; Singhania, Monica - In: Asian Review of Accounting 24 (2016) 4, pp. 390-425
Purpose Human resource (HR) disclosures are voluntary in nature in most countries including India. The voluntary nature of HR disclosures results in discrepancy in the HR disclosure practices across companies and industries. The purpose of this paper is to examine the extent of HR disclosures in...
