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Relationship between the Average Disclosure of Human Resource Accounting Information and Firm Value

Author Affiliations

  • 1 DOS, B.N. Bahadur Institute of Management Sciences, Manasagangotri, University of Mysore, Mysore, Karnataka, INDIA

Res. J. Recent Sci., Volume 4, Issue (7), Pages 50-54, July,2 (2015)

Abstract

The purpose of this study is to find out the relationship between the average disclosure of Human Resource Accounting Information and Firm Value.The sample companies which have chosen by researcher in this study are 10 listed companies in India. The researcher has found out ONGC, NTPC, BHEL, IOC, SAIL, HPCL, BPCL, HCL, INFOSYS Ltd, and ROLTA INDIA Ltd are TEN listed organizations on the BSE-500 Index which are practicing HRA. The study takes into consider 7 financial reporting years; 2005-2006 to 2011-12.Descriptive statistical analysis using correlation, simple linear regression, and Adjusted R were provided in charts and graphs for each and all human resource accounting information disclosed in the financial reports and firm value data extracted from the financial reports. This study indicates that the firm value is positively affected by the average disclosure of human resource accounting information at selected companies listed in Bombay Stock Exchange.

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