Since 2014
Human Capital Disclosure by the Listed Non-Financial Companies of Bangladesh
American Journal of Trade and Policy
View Archive Info| Field | Value | |
| Title |
Human Capital Disclosure by the Listed Non-Financial Companies of Bangladesh
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| Creator |
Hossain, Md. Mahabbat; Assistant Professor, Bangladesh Institute of Bank Management (BIBM), Dhaka-1216, BANGLADESH
Uddin, Md. Akhtar; Professor, Institute of Business Administration (IBA), University of Rajshahi, Rajshahi-6205, BANGLADESH |
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| Subject |
Human Capital, Disclosure, Bangladesh, Content Analysis
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| Description |
Success of an enterprise very much depends on the composition of human capital of the entity. It is now established that human capital is important for the business organization and it may be disclosed in the annual report of the companies. The specific objectives of the paper are to examine the present status of HC disclosure in corporate annual report of the listed non-financial companies in Bangladesh and to summarize the perceptions of different stakeholders regarding this aspect. Contents analysis has been conducted on annual reports for the year 2008 and 2011 of 82 listed companies in Bangladesh. Perception survey has been conducted on 195 respondents for collecting primary data using five-level Likert scale. Results show that the average disclosure score is below 50 percent and over periods the status is not improving significantly. More than 50 percent companies have achieved less than 40 percent score and there is a large variation in score among the companies’ scores. As disclosure of HC items is a need of the stakeholders, companies should be careful about the matter and concern regulators may take initiative to improve the disclosure status of the companies.
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| Publisher |
Asian Business Consortium
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| Contributor |
—
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| Date |
2018-04-26
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://journals.abc.us.org/index.php/ajtp/article/view/1070
10.18034/ajtp.v5i1.1070 |
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| Source |
American Journal of Trade and Policy; Vol 5, No 1 (2018): 13th Issue; 21-34
2313-4755 2313-4747 |
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| Language |
eng
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| Relation |
http://journals.abc.us.org/index.php/ajtp/article/view/1070/925
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| Rights |
Copyright (c) 2018 Md. Mahabbat Hossain, Md. Akhtar Uddin
http://creativecommons.org/licenses/by-nc/4.0 |
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