This paper aims to evaluate the human resource accounting disclosure (HRAD) practices of DSE listed financial institutions and analyse the impact of organizational attributes (service length, size, profitability, total number of employees and total number of pages) on HRAD in the annual reports....

This paper attempts to investigate the extent of human resource (HR) disclosure in the annual report of banks based on a HR disclosure framework. The study covers 93 annual reports of 31 schedule banks selected from 57 schedule banks of Bangladesh. Content analysis has been used to find out data...

This paper aims to investigate the extent to which organizational attributes are associated with the human resource disclosure of banking organizations. Content analysis is used to collect the data from annual reports available on the bank's website and unweighted disclosure index is employed to...