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Human Resources Information Disclosure in Annual Reports An International Comparison

Human Resources Information Disclosure in Annual Reports An International Comparison 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

Human Resources Information Disclosure in Annual Reports An International Comparison

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1401-338X
DOI
10.1108/eb029039
Publisher site
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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.

Journal

Journal of Human Resource Costing & Accounting – Emerald Publishing

Published: Feb 1, 1997

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