Human Resources Information Disclosure in Annual Reports: An International Comparison

Subbarao, A. V; Zéghal, Daniel

doi:10.1108/eb029039

Cited by 79 publications

(88 citation statements)

References 6 publications

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“…Research similar to this study has been carried out by Guthrie (1999), Guthrie et al (1999), Guthrie and Petty (2000), Subbarao and Zeghal (1997), Olsson (2001), andBrennan (2001). In line with research carried out in Australia (Guthrie, 1999;Guthrie et al, 1999;Guthrie and Petty, 2000), the present paper has found that firms in Sri Lanka did not have a consistent and theoretical framework in which to report intellectual capital.…”

Section: Comparative Analysissupporting

confidence: 71%

“…Content analysis of annual reports has been carried out in several studies of accounting and intellectual capital (Abbott and Monsen, 1979;Abeysekera, 2002a;Andrew et al, 1989;Choon et al, 2000;Guthrie, 1983;Guthrie and Mathews, 1985;Guthrie et al, 1999;Olsson, 2001;Subbarao and Zeghal, 1997). The content analysis method involves codifying qualitative and quantitative information into pre-defined categories so that a pattern can be derived in presenting and reporting that information.…”

Section: Methodology Of Content Analysismentioning

confidence: 99%

“…The employee welfare sub-category comprises employee and executive compensation plans, employee benefits, and employee share and option ownership plans. The employee-related measurements sub-category comprises value-added statements, employee numbers, professional experience, education levels, expert seniority and age of employees (Abeysekera, 2002a;Subbarao and Zeghal, 1997).…”

Section: Methodology Of Content Analysismentioning

confidence: 99%

“…They are a good proxy to measure the comparative position and trends of intellectual capital between firms, industries and countries. Much published research has used annual reports as audit objects to ascertain the status of the intellectual capital of firms within countries (Brennan, 2001;Guthrie, 1999;Guthrie et al, 1999;Olsson, 2001) and between countries (Subbarao and Zeghal, 1997). Also, annual reports represent the concern of individual corporations in a comprehensive and compact manner.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Further, they are regularly produced and offer an opportunity for a comparative analysis of management attitudes and policies across reporting periods (Niemark, 1995, pp.100-101). Subbarao and Zeghal (1997) analysed the annual reports of a sample of publicly traded firms in six countries, namely, the USA, Canada, Germany, UK, Japan and South Korea, to make an international comparison of human resource information and disclosure. The authors analysed annual reports of firms in the manufacturing sector, and the financial and services sector, in each country.…”

Section: Literature Reviewmentioning

confidence: 99%

See 4 more Smart Citations

An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka

Abeysekera¹,

Guthrie

2005

Critical Perspectives on Accounting

347

397

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This study examines the annual reports of each of the top 30 firms listed on the Colombo Stock Exchange in the period 1998/1999 to 1999/2000, using the 'content analysis' method. The findings indicate that the most reported accounting category during this period was external capital and the second most reported was human capital. There was an increase in the frequency of intellectual capital reporting over the 2 years, which this paper explains using political economy of accounting theory. Interestingly, the individual intellectual capital items of each capital category reported by firms in Sri Lanka differed from those found in other countries. It is hoped that the findings of this pioneering study can be used as a benchmark for future studies in Sri Lanka and in other developing countries. AbstractThis study examines the annual reports of each of the top 30 firms listed on the Colombo Stock Exchange in the period 1998/1999 to 1999/2000, using the 'content analysis' method. The findings indicate that the most reported accounting category during this period was external capital and the second most reported was human capital. There was an increase in the frequency of intellectual capital reporting over the 2 years, which this paper explains using political economy of accounting theory. Interestingly, the individual intellectual capital items of each capital category reported by firms in Sri Lanka differed from those found in other countries. It is hoped that the findings of this pioneering study can be used as a benchmark for future studies in Sri Lanka and in other developing countries.

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Section: Comparative Analysissupporting

confidence: 71%

Section: Methodology Of Content Analysismentioning

confidence: 99%

Section: Methodology Of Content Analysismentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

See 3 more Smart Citations

An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka

Abeysekera¹,

Guthrie

2005

Critical Perspectives on Accounting

347

397

View full text Add to dashboard Cite

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Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?

2019

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Our study analyses the nature, quality and extent of human resource disclosures (HRDs) of UK Financial Times Stock Exchange (FTSE) 100 firms by relying on a novel disclosure index measuring the depth and breadth of disclosures. Contextually, we focus on the 5-year period following the then Labour government's attempts to encourage firms to formally report on their human resource management practices and to foster deeper employer-employee engagement. First, we evaluate the degree to which companies report comprehensively (or substantively) on a number of HRD items that we classify as "procedural" or "sustainable." Second, we hypothesise that a company's employee relation ideology (using a proxy to measure a company's level of "unitarism") is positively associated with HRD. Our results indicate that: (i) whilst there has been an increase in the breadth of HRD in terms of procedural and sustainable items being disclosed, the evolution towards a more comprehensive and in-depth form of HRD remains rather limited; and (ii) there is a positive association between a company's employee relation ideology (unitarism) and the level of HRD. Theoretically, we conceive of HRD both as a reflection of an organisation's orientation towards a key stakeholder (unitarist relations with labour) and a legitimacy seeking exercise at a time of changing societal conditions. We contribute to the scant literature on the extent and determinants of HRD since prior research tends to subsume employee-related disclosures within the broader concept of social, ethical or intellectual capital disclosures. We also propose a disclosure checklist to underpin future HRD research.

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Motivations behind human capital disclosure in annual reports

Abeysekera¹

2008

Accounting Forum

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Although much has been discussed about voluntary disclosure of human capital in annual reports there has been limited examination of the motivations behind such disclosure. This study uses the perspective of the political economy of accounting to understand motivations. Using the method of content analysis, this paper examines human capital disclosure practices in annual reports of a sample of firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample explore the motivations behind the disclosure practices of firms. Findings reveal that firms use disclosure to reduce tension between firms and their constituents, in the interest of further capital accumulation.

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Human Resources Information Disclosure in Annual Reports: An International Comparison

Cited by 79 publications

References 6 publications

An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka

An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka

Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?

Motivations behind human capital disclosure in annual reports

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