The impact of corporate characteristics on human resource information disclosure
Published: July 26, 2026
doi:10.62831/202504011
Abstract
This study investigates the impact of corporate characteristics on human resource information disclosure among listed companies on the Vietnamese stock market. Human resource disclosure scores were obtained through content analysis of annual reports from a selected sample of companies over the period 2010 - 2024. Using descriptive statistics, correlation analysis, and ordinary least squares (OLS) regression models, the findings reveal that market capitalization, company age, annual report length, and return on total assets significantly influence Human resource information disclousre. Conversely, factors such as net fixed assets, net sales, profit after tax, earnings per share, return on equity, current ratio, and debt-to-equity ratio show no significant relationship with Human resource information disclousre. These insights provide valuable implications for improving corporate transparency and reporting practices in Vietnam.
Absar, M. M. N. (2014). Voluntary reporting of human capital in the corporate annual reports: A comparative
2.
study of Bangladesh, India, and Malaysia. South Asian Journal of Management, 21(3), 31-50.
3.
Bushman, R., Piotroski, L., & Smith, A. (2004). What determines corporate transparency? Journal of Accounting
4.
Research, 42(2), 207-252.
5.
Camfferman, K., & Cooke, T. (2002). An analysis of disclosure in the annual reports of UK and Dutch
6.
companies. Journal of International Accounting, 1(1), 3-30.
7.
Ejiogu, A. R., & Ejiogu, C. (2018). Translation in the contact zone between accounting and human resource
8.
management: The nebulous idea of humans as assets and resources. Accounting, Auditing and Accountability Journal, 31(7), 1932-1956.
9.
Gakhar, D. V., & Garg, M. C. (2008). Web-based corporate reporting practices: A survey. The ICFAI University Journal of Accounting Research, 7(3), 43-58.
10.
Hossain, M., & Hammami, H. (2009). Voluntary disclosure in the annual reports of an emerging country: The case of Qatar. Advances in Accounting, 25(2), 255-265.
11.
Kaur, S., Raman, V. A., & Singhania, M. (2016). Impact of corporate characteristics on human resource disclosures. Asian Review of Accounting, 24(4), 390-425.
12.
Surdu, B. F., Çalişkan, O. A., & Esen, E. (2020). Human resource disclosures in corporate annual reports of Insurance companies: A case of developing country. Sustainability, 12(8), 34-52.
