SỐ 212 | Tháng 11/2023
Tác động của các thuộc tính doanh nghiệp đến thực tiễn công bố thông tin nhân sự tự nguyện: Một nghiên cứu về khu vực doanh nghiệp Ấn Độ
Kirti Aggarwal
Tóm tắt:
Mục đích - Mục tiêu của nghiên cứu này là xem xét tác động của các đặc điểm doanh nghiệp đến việc công bố thông tin nguồn nhân lực trong khu vực doanh nghiệp Ấn Độ.
Thiết kế/phương pháp/cách tiếp cận - Nghiên cứu này điều tra các báo cáo thường niên của 336 công ty niêm yết ở Ấn Độ theo Chỉ số NSE-500. Dữ liệu được thu thập trong khoảng thời gian gần nhất là 8 năm (năm tài chính 2012–13 đến 2019–2020). Dữ liệu của các biến độc lập (đặc điểm công ty) được thu thập từ báo cáo thường niên và Cơ sở dữ liệu CMIE ProwessIQ của các công ty niêm yết Ấn Độ. Dữ liệu chỉ số công bố thông tin nguồn nhân lực (HRDI) được thu thập dưới dạng báo cáo thường niên sử dụng phương pháp phân tích nội dung. Với mục đích phân tích, thống kê mô tả, ma trận tương quan Pearson, mô hình hồi quy Biến giả bình phương nhỏ nhất hai chiều (LSDV) đã được sử dụng.
Những phát hiện - Kết quả cho thấy doanh thu thuần, vốn hóa thị trường, ROTA, lợi nhuận trên vốn chủ sở hữu, tỷ lệ thanh toán nhanh, cải cách hành chính có tác động tích cực đáng kể và tuổi tác, lợi nhuận sau thuế, tỷ lệ thanh toán hiện hành có tác động tiêu cực đáng kể đến HRDI. Ngược lại, tỷ lệ nợ trên vốn chủ sở hữu, thu nhập trên mỗi cổ phiếu, loại kiểm toán viên, tình trạng niêm yết có giá trị dương không đáng kể và tài sản cố định ròng, tỷ lệ nắm giữ của nhà tài trợ có tác động tiêu cực không đáng kể đến việc công bố thông tin nhân sự của các công ty niêm yết Ấn Độ được lựa chọn.
Tính nguyên bản/giá trị - HRDI được xây dựng trong nghiên cứu này giúp Viện Kế toán Công chứng Ấn Độ (ICAI) và các cơ quan quản lý khác đưa ra một số tiêu chuẩn liên quan đến thực tiễn công bố thông tin nhân sự tự nguyện trong khu vực doanh nghiệp Ấn Độ.
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The Impact of Corporate Attributes on Voluntary HR Disclosure Practices: A Study of Indian Corporate Sector
Abstract:
Purpose - The objective of the present study is to examine the impact of corporate characteristics on human resource disclosures in Indian corporate sector.
Design/methodology/approach - The study investigates the annual reports of 336 Indian listed companies of NSE-500 Index. The data are collected for the latest time period which contains eight years (FY 2012–13 to 2019–2020). The data of independent variables (company characteristics) have collected from annual reports and CMIE ProwessIQ Database of the Indian listed companies. The data of human resource dissclosure index (HRDI) is collected form annual reports using content analysis approach. For analysis purpose, descriptive statistics, Pearson's correlation matrix, Two-way Least Square Dummy Variable (LSDV) regression model have been used.
Findings - The outcomes show that net sales, market capitalisation, ROTA, return on equity, quick ratio, PAR have significant positive and age, profit after tax, current ratio have significant negative effect on HRDI. On the contrary, debt-equity ratio, earnings per share, type of auditor, listing status have insignificant positive and net fixed assets, promoter's holding have insignificant negative effect on HR disclosures of the selected Indian listed companies.
Originality/value - The HRDI constructed in the present study helps the Institute of Chartered Accountants of India (ICAI) and other regulatory bodies to make some standards regarding voluntary HR disclosure practices in Indian corporate sector.