ISSN 2394-5125
 

Review Article 


DISCLOSURE PRACTICES OF HUMAN CAPITAL IN SELECT INDIAN COMPANIES: AN EMPIRICAL STUDY

Kamala Kant Das, A.K. Das Mohapatra.

Abstract
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.

Key words: Human asset, HR Disclosures, Human resources, Indian companies


 
ARTICLE TOOLS
Abstract
PDF Fulltext
How to cite this articleHow to cite this article
Citation Tools
Related Records
 Articles by Kamala Kant Das
Articles by A.K. Das Mohapatra
on Google
on Google Scholar
Article Statistics
 Viewed: 1
Downloaded: 1


How to Cite this Article
Pubmed Style

Kamala Kant Das , A.K. Das Mohapatra. DISCLOSURE PRACTICES OF HUMAN CAPITAL IN SELECT INDIAN COMPANIES: AN EMPIRICAL STUDY. JCR. 2020; 7(4): 140-148. doi:10.31838/jcr.07.04.25


Web Style

Kamala Kant Das , A.K. Das Mohapatra. DISCLOSURE PRACTICES OF HUMAN CAPITAL IN SELECT INDIAN COMPANIES: AN EMPIRICAL STUDY. http://www.jcreview.com/?mno=93882 [Access: March 19, 2020]. doi:10.31838/jcr.07.04.25


AMA (American Medical Association) Style

Kamala Kant Das , A.K. Das Mohapatra. DISCLOSURE PRACTICES OF HUMAN CAPITAL IN SELECT INDIAN COMPANIES: AN EMPIRICAL STUDY. JCR. 2020; 7(4): 140-148. doi:10.31838/jcr.07.04.25



Vancouver/ICMJE Style

Kamala Kant Das , A.K. Das Mohapatra. DISCLOSURE PRACTICES OF HUMAN CAPITAL IN SELECT INDIAN COMPANIES: AN EMPIRICAL STUDY. JCR. (2020), [cited March 19, 2020]; 7(4): 140-148. doi:10.31838/jcr.07.04.25



Harvard Style

Kamala Kant Das , A.K. Das Mohapatra (2020) DISCLOSURE PRACTICES OF HUMAN CAPITAL IN SELECT INDIAN COMPANIES: AN EMPIRICAL STUDY. JCR, 7 (4), 140-148. doi:10.31838/jcr.07.04.25



Turabian Style

Kamala Kant Das , A.K. Das Mohapatra. 2020. DISCLOSURE PRACTICES OF HUMAN CAPITAL IN SELECT INDIAN COMPANIES: AN EMPIRICAL STUDY. Journal of Critical Reviews, 7 (4), 140-148. doi:10.31838/jcr.07.04.25



Chicago Style

Kamala Kant Das , A.K. Das Mohapatra. "DISCLOSURE PRACTICES OF HUMAN CAPITAL IN SELECT INDIAN COMPANIES: AN EMPIRICAL STUDY." Journal of Critical Reviews 7 (2020), 140-148. doi:10.31838/jcr.07.04.25



MLA (The Modern Language Association) Style

Kamala Kant Das , A.K. Das Mohapatra. "DISCLOSURE PRACTICES OF HUMAN CAPITAL IN SELECT INDIAN COMPANIES: AN EMPIRICAL STUDY." Journal of Critical Reviews 7.4 (2020), 140-148. Print. doi:10.31838/jcr.07.04.25



APA (American Psychological Association) Style

Kamala Kant Das , A.K. Das Mohapatra (2020) DISCLOSURE PRACTICES OF HUMAN CAPITAL IN SELECT INDIAN COMPANIES: AN EMPIRICAL STUDY. Journal of Critical Reviews, 7 (4), 140-148. doi:10.31838/jcr.07.04.25





Most Viewed Articles
  • ANALYTICAL RESULTS OF SLOPE FAILURE AND EFFECTIVE USE OF FLYCAM DATA: A CASE STUDY FROM KM 11 TO KM 13 ON THE 3B HIGHWAY, BACKAN PROVINCE OF VIETNAM
    VIETHA NGUYEN, HONGTHINH PHI, TRUONGTHANH PHI*
    JCR. 2020; 7(1): 1-5
    » Abstract » doi: 10.22159/jcr.07.01.01

  • ZOOTHERAPY AMONG THE ETHNIC GROUPS OF NORTH EASTERN REGION OF INDIA-A CRITICAL REVIEW
    KHIROD SANKAR DAS, SUDIPTA CHOUDHURY, K. CHANREILA L. NONGLAIT
    JCR. 2017; 4(2): 1-9
    » Abstract » doi: 10.22159/jcr.2017v4i2.14698

  • CADMIUM NANOPARTICLES AND ITS TOXICITY
    RAJNISH GUPTA
    JCR. 2019; 6(5): 1-7
    » Abstract » doi: 10.22159/jcr.2019v6i5.34073

  • RECENT THERAPEUTIC PROGRESS OF CHALCONE SCAFFOLD BEARING COMPOUNDS AS PROSPECTIVE ANTI-GOUT CANDIDATES
    DEBARSHI KAR MAHAPATRA, VIVEK ASATI, SANJAY KUMAR BHARTI
    JCR. 2019; 6(1): 1-5
    » Abstract » doi: 10.22159/jcr.2019v6i1.31760

  • ADVANCES OF HYDRAZONE LINKER IN POLYMERIC DRUG DELIVERY
    SHIVSHANKAR R. MANE
    JCR. 2019; 6(2): 1-4
    » Abstract » doi: 10.22159/jcr.2019v6i2.31833

  • Most Downloaded
  • CADMIUM NANOPARTICLES AND ITS TOXICITY
    RAJNISH GUPTA
    JCR. 2019; 6(5): 1-7
    » Abstract » doi: 10.22159/jcr.2019v6i5.34073

  • ANALYTICAL RESULTS OF SLOPE FAILURE AND EFFECTIVE USE OF FLYCAM DATA: A CASE STUDY FROM KM 11 TO KM 13 ON THE 3B HIGHWAY, BACKAN PROVINCE OF VIETNAM
    VIETHA NGUYEN, HONGTHINH PHI, TRUONGTHANH PHI*
    JCR. 2020; 7(1): 1-5
    » Abstract » doi: 10.22159/jcr.07.01.01

  • Multi Drug Resistance in Cancer Therapy-An Overview
    HARISH KADKOL, VIKAS JAIN, AMIT B PATIL*
    JCR. 2019; 6(6): 1-6
    » Abstract » doi: 10.22159/jcr.2019v6i6.35673

  • AN OVERVIEW ON MEDICINAL PLANTS FOR THE TREATMENT OF ACNE
    D. MANOGNA REDDY, VIKAS JAIN
    JCR. 2019; 6(6): 7-14
    » Abstract » doi: 10.22159/jcr.2019v6i6.35696

  • QUANTITATIVE ANALYSIS OF BIOLOGICAL NITROGEN FIXATION IN VARIOUS MODELS OF LEGUMES AND THE FACTORS INFLUENCING THE PROCESS: A REVIEW
    SAMEER SHARMA, ANIKET MALAGE, SIBI G.
    JCR. 2019; 6(6): 24-28
    » Abstract » doi: 10.22159/jcr.2019v6i6.35637

  • Most Cited Articles
  • ZOOTHERAPY AMONG THE ETHNIC GROUPS OF NORTH EASTERN REGION OF INDIA-A CRITICAL REVIEW
    KHIROD SANKAR DAS, SUDIPTA CHOUDHURY, K. CHANREILA L. NONGLAIT
    JCR. 2017; 4(2): 1-9
    » Abstract » doi: 10.22159/jcr.2017v4i2.14698
    Cited : 1 time [Click to see citing article]