The Nature of Voluntary Disclosures on Human Resource in the Annual Reports of Bangladeshi Companies

Dhaka University Journal of Business Studies, Vol. 25, No. 1, June 2004

19 Pages Posted: 27 Oct 2008

See all articles by Dewan Mahboob Hossain

Dewan Mahboob Hossain

University of Dhaka

Arifur Khan

Deakin University - School of Accounting, Economics and Finance

Imrana Yasmin

affiliation not provided to SSRN

Date Written: June 2004

Abstract

Now a days, demand for company information from the part of the various stakeholder groups is increasing. Human resource is a very important component to run an organization efficiently and effectively. So, information about company's human resource should be disclosed to the stakeholders. This study is designed to identify the nature of voluntary human resource of disclosure by Bangladeshi companies. The study concludes that Bangladeshi companies are making some disclosures on human resource even though this kind of disclosure is not mandatory from any regulatory authority. A questionnaire survey was also done to find out users' perception on this issue and most of the respondents in this survey said that this kind of disclosure is important for decision making.

Keywords: Voluntary Disclosure; Human Resources; Human Resource Disclosures; Human Resource Accounting; Annual Reports.

Suggested Citation

Hossain, Dewan Mahboob and Khan, Arifur and Yasmin, Imrana, The Nature of Voluntary Disclosures on Human Resource in the Annual Reports of Bangladeshi Companies (June 2004). Dhaka University Journal of Business Studies, Vol. 25, No. 1, June 2004, Available at SSRN: https://ssrn.com/abstract=1289310

Dewan Mahboob Hossain

University of Dhaka ( email )

Dhaka
Bangladesh

Arifur Khan

Deakin University - School of Accounting, Economics and Finance ( email )

221 Burwood Highway
Burwood, Victoria 3125
Australia

Imrana Yasmin (Contact Author)

affiliation not provided to SSRN

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