العدد_09

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Open Access
Human resources disclosure within corporation financial reports
(Université de M'sila, 2013) عبد الرحيم محمد, عبد الرحيم قدومي
This paper aims at identifying the disclosure of human resources nature within the financial reports of industrial corpations listed at Kuwait Stock Exchange Market. It is to determine the disclosure quality of a related group of items. However, the related paper problem is the absence of human resources disclosure that may indicate some information about the financial status of the disclosed corporations. Its absence may deprive small investors who are in need to it because of their limited ability to utilize financial analysis. After reviewing and studing the financial reports of 20 randomly selected corporations for the years of 2010, 2011, and 2012, the data has been collected on 14 items which were recommended by the literature and adapred by this paper. After using tstatistical test. The results revealed that selected corporations were not interesting in disclosing on 13 out of 14 items. One disclosed item was the item number 13 of table 1which was the reward of good performance.