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Article
Publication date: 1 February 1997

A.V. SUBBARAO and DANIEL ZEGHAL

Human resources are considered the most important component of a corporation's competitive advantage in global markets. Society, workers and shareholders expect…

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Abstract

Human resources are considered the most important component of a corporation's competitive advantage in global markets. Society, workers and shareholders expect corporations to manage and utilise human resources not only for the competitive advantage of a corporation but of a nation. Corporations are expected to disclose information relating to the management of human resources in their annual reports. This study analysed the annual reports of a sample of publicly traded corporations in six countries (USA, Canada, Germany, UK, Japan, and S. Korea) for the purpose of an international comparison of human resource information disclosure. Results of the analysis revealed that corporations in different countries differed in the disclosure of human resources information. In particular, those in Europe disclosed more human resources information than those in Asia and North America. The corporations in the financial services sector, which employed over two thirds of the workforce in the developed countries were also different from those in the manufacturing sector in disclosure of human resources information. The details of the differences between the two sectors, and among the six nations of the three continents, in terms of the incidence (frequency) and the word count (content) of information disclosed on different hitman resources issues in the annual reports are presented in the paper.

Details

Journal of Human Resource Costing & Accounting, vol. 2 no. 2
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 26 October 2012

Faisal Faisal, Greg Tower and Rusmin Rusmin

The purpose of this study is to explore explanation factors regarding labor communication practices by many of the world's large companies.

Abstract

Purpose

The purpose of this study is to explore explanation factors regarding labor communication practices by many of the world's large companies.

Design/methodology/approach

The data collection focuses on the 2009 fiscal year sourced from 460 highly visible public companies in 57 separate countries. A total of 14 Global Reporting Initiative (GRI) items are used as the benchmark of labor disclosure checklist.

Findings

The authors' results provide evidence that the overall level of labor‐style communication is 66.4 percent. Companies in emerging market jurisdictions have the highest labor disclosure communication. Employment information is the most frequently disclosed set of items. Lesser communication is noted for training and education, and diversity and equal opportunity issues. Statistical analysis indicates that political visibility, jurisdictional, creditor pressure, and corporate governance variables are directly related to labor communication.

Research limitations/implications

This study assumes that the 14 items used as the checklist benchmark from GRI (2006) are voluntary in each country. Results suggest that combination of legitimacy theory and stakeholder theory are relevant in explaining global context of labor communication.

Originality/value

A broader international survey of labor practices using the specific guidelines of the globally respected Global Reporting Initiative (GRI) has not yet been conducted. This study contributes insights for a better understanding of labor communication practices among three jurisdictional business systems.

Details

Journal of Human Resource Costing & Accounting, vol. 16 no. 4
Type: Research Article
ISSN: 1401-338X

Keywords

Article
Publication date: 7 September 2015

Monika Kansal and Mahesh Joshi

– 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.

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Abstract

Purpose

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.

Design/methodology/approach

The paper explores the extent to which top 82 companies from India present information about HR in their annual reports. This study examines the annual reports of each of the top Indian firms listed on the Bombay stock exchange, using the “content analysis” method. Statistical tests have been performed to analyse the difference between the HR disclosure score across public and private sectors and disclosure variations among various industrial sectors.

Findings

In-house training programmes has been noticed to be the favourite item of disclosure followed by safety awards/certifications and statements regarding cordial relations with the employees/unions. A majority of the Indian firms have ignored significant HR issues such as employee welfare fund, maternity/paternity leaves, holiday benefits, employee loans and adopting old age homes, etc. Overall, the study reflects low HR related disclosures. No statistically significant difference has been found between the mean HR disclosure from one industry to another and disclosure practices of the private and the public sector companies.

Practical implications

The disclosure pattern of the Indian companies suggests that they only a few companies are concerned about employees’ welfare than the rest. This may motivate a change of the disclosure policy of the rest of the firms who may follow the reporting pattern of the most disclosing ones.

Originality/value

This is first study on the disclosure of HR by the Indian corporate sector in the CSR domain with a disclosure analysis for a period of nine years . This research provides new directions for the literature in this area and may promote comparative studies on HR-based studies from different perspectives.

Details

Asian Review of Accounting, vol. 23 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 1 April 2014

Ajit Kumar Parwani, Prabal Talukdar and P.M.V. Subbarao

The purpose of this paper is to develop a numerical model for estimating the unknown boundary heat flux in a parallel plate channel for the case of a hydrodynamically and…

Abstract

Purpose

The purpose of this paper is to develop a numerical model for estimating the unknown boundary heat flux in a parallel plate channel for the case of a hydrodynamically and thermally developing laminar flow.

Design/methodology/approach

The conjugate gradient method (CGM) is used to solve the inverse problem. The momentum equations are solved using an in-house computational fluid dynamics (CFD) source code. The energy equations along with the adjoint and sensitivity equations are solved using the finite volume method.

Findings

The effects of number of measurements, distribution of measurements and functional form of unknown flux on the accuracy of estimations are investigated in this work. The prediction of boundary flux by the present algorithm is found to be quite reasonable.

Originality/value

It is noticed from the literature review that study of inverse problem with hydrodynamically developing flow has not received sufficient attention despite its practical importance. In the present work, a hydrodynamically and thermally developing flow between two parallel plates is considered and unknown transient boundary heat flux at the upper plate of a parallel plate channel is estimated using CGM.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 24 no. 3
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 20 September 2019

Shlesha Singh and Mrinalini Pandey

The purpose of this paper is to understand the significance that companies give to women-friendly policies and practices. Thus, the disclosures on women-friendly policies…

Abstract

Purpose

The purpose of this paper is to understand the significance that companies give to women-friendly policies and practices. Thus, the disclosures on women-friendly policies made in annual reports by top listed companies in India have been examined. This paper also attempts to investigate the disclosure-level changes over a three-year period: 2014–2016.

Design/methodology/approach

This paper investigates the extent of women-friendly policies disclosure made by top 83 Bombay Stock Exchange listed companies in India in their annual report. The content analysis method is used to examine the annual reports of each organisation over a period of three years to determine the extent of disclosure.

Findings

The result points out that the sexual harassment policy is the most disclosed item, followed by a special committee for handling sexual harassment and maternity leave. Most of the companies have ignored policies such as job sharing, cafeteria benefit plan and differential referral payment programme. It was also found that over a period of three years the women-friendly policies disclosure by companies has increased.

Research limitations/implications

The study focuses on the annual reports published by the companies. A broader study can be done by using other reports issued by companies.

Originality/value

In terms of the knowledge of the researchers, this is the first-ever study in the area of women-friendly policies disclosure in the annual report by listed companies in India. Thus, it also adds to the scarce research on women-friendly policies by companies.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 38 no. 8
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 15 June 2022

Sarah Holtzen

The purpose of this paper is to develop a conceptual framework that clarifies the construct of pay secrecy.

Abstract

Purpose

The purpose of this paper is to develop a conceptual framework that clarifies the construct of pay secrecy.

Design/methodology/approach

Paralleling organizational justice research, two continua of pay information – a distributive continuum about pay raise outcomes and a procedural continuum of pay raise processes – are crossed to produce a 3 × 3 matrix with nine distinct forms of pay communication.

Findings

Drawing on the substitutability effect from the organizational justice literature, the matrix highlights the importance of considering how the communication of different types of pay information interact with one another as individuals form pay perceptions.

Research limitations/implications

The matrix framework illustrates that not only information content shapes pay perceptions, but also the extent to which different types of pay information are communicated, and how these different types of information interact. As with any conceptual framework, the current manuscript is limited by a lack of empirical testing.

Practical implications

Managers should be cognizant of the many different ways in which pay information can be communicated. A call is made to reconsider the use of traditionally binary terminology (secret or not) in favor of more accurate descriptions of the nuanced ways in which organizations communicate pay information.

Originality/value

The value of the pay communication matrix lies in the nine unique forms of pay communication arising from the interaction of two different forms of pay information – distributive (outcomes) and procedural (process).

Details

Employee Relations: The International Journal, vol. 44 no. 6
Type: Research Article
ISSN: 0142-5455

Keywords

Book part
Publication date: 27 January 2014

Nicoleta Maria Ienciu and Dumitru Matiș

This chapter expands the existing literature by examining voluntary intellectual capital disclosure provided by listed Romanian companies in 2010 annual reports.

Abstract

Purpose

This chapter expands the existing literature by examining voluntary intellectual capital disclosure provided by listed Romanian companies in 2010 annual reports.

Design/methodology/approach

The chapter aims to determine the extent of intellectual capital disclosure within Romanian listed companies. Within this chapter we have conducted a content analysis using the annual reports of 71 companies listed on Bucharest Stock Exchange (BSE), main market (Bursa de Valori Bucure_ti – BVB). The intellectual capital framework developed by Sveiby in 1997 was used in our analysis and the frequency of disclosure was used as the measure of disclosure.

Findings

The results show that the key components of intellectual capital are relatively poorly reported by Romanian listed companies. The main areas of intellectual capital disclosure focus firstly on structural capital, then on relational capital and at the end on human capital.

Research limitations/implications

The existence of information related to intellectual capital is used as the measure of the level of intellectual capital disclosure. Also, our exploratory investigation concerns only one fiscal year.

Originality/value

According to the authors’ knowledge the present chapter is a pioneering study developed at national level which highlights the intellectual capital disclosure practices of Romanian listed companies by examining their 2010 annual reports. The chapter highlights new insights of the level of intellectual capital disclosure within companies which operates in small capital market.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Keywords

Article
Publication date: 1 February 2004

ERIC G. FLAMHOLTZ, RANGAPRIYA KANNAN‐NARASIMHAN and MARIA L. BULLEN

The Journal of Human Resource Costing and Accounting has achieved critical mass and recognition as a primary place for publishing both scientific and practical…

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Abstract

The Journal of Human Resource Costing and Accounting has achieved critical mass and recognition as a primary place for publishing both scientific and practical applications of Human Resource Accounting (HRA). This paper reviews the state of the art of the development of HRA as it has appeared in the JHRCA since its inception. The paper assesses contributions and categorizes them according to studies which (1) underscore the importance of reporting human resource assets on the financial statements, (2) present empirical evidence, case and field studies on the various methods of reporting human resource assets and implementing HRA in various organisations, (3) analyse methods for measuring human resources, (4) demonstrate the use of HRA in human resource management decision‐making, (5) identify bottlenecks to the growth of HRA, (6) identify controversies in the field, and (7) discuss recent developments such as the balanced scorecard. The paper draws conclusions on the state of the HRA and suggests recommendations for future research and development.

Details

Journal of Human Resource Costing & Accounting, vol. 8 no. 2
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 13 April 2012

Sonia Jindal and Manoj Kumar

Human capital (HC) disclosures by firms are voluntary as per the GAAPs in most of the countries including India. Therefore, a wide discrepancy exists across Indian firms…

1451

Abstract

Purpose

Human capital (HC) disclosures by firms are voluntary as per the GAAPs in most of the countries including India. Therefore, a wide discrepancy exists across Indian firms with respect to their HC disclosures. This paper aims to investigate the extent and determinants of HC disclosure levels of the Indian listed firms in a two‐stage analysis.

Design/methodology/approach

In the first stage, a 12‐item index is developed and is used to measure the extent of HC disclosures of 97 listed firms. In the second stage, a regression analysis is carried out to ascertain the determinants of HC disclosure levels of the Indian listed firms.

Findings

The results point out that HC disclosure levels have high variations among the sample firms with information technology firms having highest average HC disclosure levels. Further, regression results indicate that a firm's “size” and “employees' expenses as a proportion of its total operating expenses” have a significant positive bearing on its level of HC disclosure, and “industry affiliation”, “globalisation”, “profitability”, “ownership concentration”, “age”, “structural complexity”, “leverage” and “auditor reputation” do not have significant influence on its level of HC disclosure.

Research limitations/implications

This study follows a cross sectional design. A longitudinal study would have the potential to determine any pattern of changes in extent of HC disclosures over time. Index construction involves subjective judgment. The study assumes that the annual reports are the primary documents available to stakeholders requiring information about the firms.

Practical implications

The HC disclosure index constructed in this study can be used as a benchmark by the Indian firms to enhance their HC disclosures in future. It can be an aid to the regulators as and when they decide on an accounting standard for HC disclosures. The extent of HC disclosure of individual firms measured by this study can be used by the investors to identify the Indian firms which disclose more HC information. The determinants of HC disclosures can be used by the investors in identifying the other Indian firms (not in the study sample) which potentially may have high HC disclosures.

Originality/value

The study adds to the existing literature by constructing a suitable index to measure the level of HC disclosures in the annual reports of the Indian listed firms. Further, this is the first ever study to investigate the extent and determinants of HC disclosures of Indian listed firms. This study empirically validates a new proposition which has never been tested by any of the existing studies. The new proposition validated is: firm's “employee expenses as a proportion of its total operating expenses” has a significant positive bearing on its level of HC disclosures. Additionally this is the first ever study to use Poisson regression to ascertain determinants of HC disclosure practices.

Details

Journal of Intellectual Capital, vol. 13 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 1 February 1992

William J. Bigoness and Philip B. DuBose

This study investigated the effects of arbitration condition and risk‐taking propensity upon bargaining behavior. Negotiators anticipating final‐offer arbitration settled…

Abstract

This study investigated the effects of arbitration condition and risk‐taking propensity upon bargaining behavior. Negotiators anticipating final‐offer arbitration settled more contracts, resolved more contract issues, and conceded more than did negotiators anticipating conventional arbitration. Contrary to our hypothesis, low risk‐taking propensity dyads did not settle significantly more contract issues under final‐offer arbitration than they did under conventional arbitration. Union negotiators made significantly greater concessions during the 30 minute pre‐arbitration bargaining period and conceded a greater total amount than did management negotiators. Possible explanations for these findings are presented.

Details

International Journal of Conflict Management, vol. 3 no. 2
Type: Research Article
ISSN: 1044-4068

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