Association of Organizational Attributes With Human Resource Disclosure: Evidence From Bangladeshi Banks

Mohammad Ali, Tania Ahmed


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 record the score of HR items. Descriptive statistics is used to analyse the extent of HR disclosure and multiple linear regression model is carried out to analyse the impact of the determinants including length of service, size of the bank, profitability, total number of employees and total number of pages on the explained variable. The study endorses that the highest reported item is the description of the staff whereas the least reported item is the performance of the employee. The result approves that only two attributes including the profitability of the banks and the total number of pages of the annual reports are significantly and positively associated with the level of human resource disclosure of banks. But the other attributes including length of service, size of the bank and total number of employees have no significant impact on HR disclosure.

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Copyright (c) 2019 Mohammad Ali, Tania Ahmed

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International Journal of Accounting and Financial Reporting  ISSN 2162-3082

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