Keeping in view of the necessity of Human Resource in an organisation it is essential to disclose adequate information of Human capital in the annual report of the organisation. IFRS define regarding human assets that, ‘A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity’ under International Accounting Standard (IAS) 38. However, Indian firms are less aware about disclosure of human recourse in annual report. But some of Large Cap companies have prepared separate annual human resource report. The purpose of this paper is to investigate the extent of corporate disclosure on human resources (HR) in the annual reports of top performing Indian companies. Six most and six least HR disclosure items have been selected to test the disclosure practice of Indian corporate through ANOVA and Post-Hoc test. The analysis has been made for a period of five years. This research provides new directions for the literature in the area Human Resource Accounting and may promote comparative HR-based studies with different perspectives.
Human asset, HR Disclosures, Human resources, Indian companies
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