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Human resources disclosures by African and Caribbean companies

Human resources disclosures by African and Caribbean companies PurposeThe purpose of this paper is to examine the extent to which economically significant Caribbean and African firms provide human resources disclosures (HRD), and the factors related to their disclosure practices. It is motivated by the dearth of studies of HRD among firms in developing countries.Design/methodology/approachAll companies with common shares listed on the main tier of the major stock exchanges in each country examined on December 31, 2013 as well as selected state enterprises were included in the study if their annual report, sustainability report or integrated report was available online. HRD was measured using an unweighted 174-item disclosure index. The research hypotheses were examined using multiple-regression analysis.FindingsThe level of HRD in the Caribbean and Southern Africa was relatively low (M=33.7 percent, SD=25.3 percent). The amount of HRD was related to organizational culture, firm size, industry affiliation, national governance environment and foreign influence. Geographical region, gender diversity and director independence were not statistically related to the amount of HRD.Practical implicationsCaribbean and African governments may need to implement incentives for economically significant companies to participate in targeted human resources (HR) development initiatives, to provide more comprehensive HR disclosures and incorporate HR consideration in their strategic decision making.Originality/valueThis is one of the first studies to compare the amount and determinants of HRD by economically significant Caribbean and African companies. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting in Emerging Economies Emerald Publishing

Human resources disclosures by African and Caribbean companies

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
2042-1168
DOI
10.1108/JAEE-07-2016-0065
Publisher site
See Article on Publisher Site

Abstract

PurposeThe purpose of this paper is to examine the extent to which economically significant Caribbean and African firms provide human resources disclosures (HRD), and the factors related to their disclosure practices. It is motivated by the dearth of studies of HRD among firms in developing countries.Design/methodology/approachAll companies with common shares listed on the main tier of the major stock exchanges in each country examined on December 31, 2013 as well as selected state enterprises were included in the study if their annual report, sustainability report or integrated report was available online. HRD was measured using an unweighted 174-item disclosure index. The research hypotheses were examined using multiple-regression analysis.FindingsThe level of HRD in the Caribbean and Southern Africa was relatively low (M=33.7 percent, SD=25.3 percent). The amount of HRD was related to organizational culture, firm size, industry affiliation, national governance environment and foreign influence. Geographical region, gender diversity and director independence were not statistically related to the amount of HRD.Practical implicationsCaribbean and African governments may need to implement incentives for economically significant companies to participate in targeted human resources (HR) development initiatives, to provide more comprehensive HR disclosures and incorporate HR consideration in their strategic decision making.Originality/valueThis is one of the first studies to compare the amount and determinants of HRD by economically significant Caribbean and African companies.

Journal

Journal of Accounting in Emerging EconomiesEmerald Publishing

Published: May 8, 2018

References