Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14442
Title: Corporate Reporting Framework in India- A Case of HRA Reporting
Authors: Pragnesh Shah
Keywords: HR accounting
accounting
human resource information
HR disclosures
accounting reports
Issue Date: 2009
Publisher: Journal of Accounting and Finance
Abstract: The present paper seeks to portray the contents of voluntary disclosure in the area of human resources accounting information. The area has been chosen for the reason of increasing share of knowledge-based enterprises in market capitalisation as well as in the gross domestic product in the Indian economy. The information disclosure is analysed using a content analysis of the items of disclosure.
URI: http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14442
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