Human resources disclosure within corporation financial reports
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Date
2013
Journal Title
Journal ISSN
Volume Title
Publisher
Université de M'sila
Abstract
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.
Description
Keywords
Human Resources Disclosure, Financial Reports, Business Corporations.