Human capital disclosure practices of top Bangladeshi companies

Md Habib‐Uz‐Zaman Khan (Department of Business Administration, East West University, Dhaka, Bangladesh and Department of Accounting and Finance, Macquarie University, Sydney, Australia)
Md Rashidozzaman Khan (Dhaka Commerce College, Dhaka, Bangladesh)

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X

Publication date: 2 November 2010

Abstract

Purpose

The purpose of this paper is to examine the extent of human capital (HC) reporting in leading Bangladeshi firms using the HC reporting framework, thereby making a contribution to the body of knowledge in the area of HC reporting practice in a developing country context.

Design/methodology/approach

Using the technique of content analysis, three years of annual reports of 32 leading manufacturing and service sector companies listed on the Dhaka Stock Exchange (DSE), selected on the basis of the market capitalization, were examined to identify any HC reporting trends.

Findings

The findings reveal that the HC reporting practices of leading Bangladeshi firms are not as low as projected in relation to the total list of items reported. The most commonly disclosed HC items are information on employee training, number of employees, career development and opportunities that firms provide, and employee recruitment policies. Moreover, as a result of a degree of intervention on the part of some Bangladeshi regulators, the extent of reporting has increased during 2009/2010.

Research limitations/implications

The principal limitations of the study are that it is based on a small non‐random sample of firms taken from a single country and drawing solely annual reporting information.

Originality/value

This is the first paper that documents HC‐related disclosures in the context of a transitional economy such as Bangladesh using multi year‐data. The study contributes to the HC literature by providing empirical evidence of the status of HC reporting in a developing country context.

Keywords

Citation

Khan, H. and Khan, R. (2010), "Human capital disclosure practices of top Bangladeshi companies", Journal of Human Resource Costing & Accounting, Vol. 14 No. 4, pp. 329-349. https://doi.org/10.1108/14013381011105984

Download as .RIS

Publisher

:

Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

To read the full version of this content please select one of the options below

You may be able to access this content by logging in via Shibboleth, Open Athens or with your Emerald account.
To rent this content from Deepdyve, please click the button.
If you think you should have access to this content, click the button to contact our support team.