Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor

Zainal Abidin, Zubaidah and Dennis, Taylor (2002) Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor. Malaysian Accounting Review, 1 (1). pp. 51-70. ISSN 1675-4077

Official URL: https://mar.uitm.edu.my/

Abstract

This study seeks to bring three theoretical perspectives to bear on uncovering motives for the disclosure of human resource (HR) investment related information in corporate annual reports. Institutional, agency and resource-dependency theories of organizational behaviour are used to
support arguments about attitudes of finance managers and HR managers to such disclosure decisions. Drawing from listed companies in Malaysia, a field survey was conducted amongst the finance and HR managers of those companies. Malaysia is particularly suitable for this study because
corporations have relatively high levels of investment in human resources (mainly training and development expenditure) due to federal government subsidies. The survey results reveal contrasts in the significance of relationships between institutional, agency and resource dependency-driven variables and the extent of corporate disclosure ofHR information. Multiple-theory modelling implications for studies of corporate disclosures, as well as practical implications of the findings for the voluntary corporate reporting of HR information, are discussed.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Zainal Abidin, Zubaidah
drzubaidah@salam.uitm.edu.my
Dennis, Taylor
UNSPECIFIED
Subjects:
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 1
Number: 1
Page Range: pp. 51-70
Keywords: Corporate disclosure, human resource investment, corporate annual reports
Date: 2002
URI: https://ir.uitm.edu.my/id/eprint/13697
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ID Number

13697

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