Global Journal of Management and Business Research, D: Accounting and Auditing, Volume 22 Issue 2

monetary value, it was not reported human resources in traditional financial statements of the organizations (Roslender and Dyson 1992). Therefore, voluntary reporting through annual reports is the best way to inform stakeholders about the value and practice of human resources. Non-disclosure of quantitative human resources may be due to the lack of a single agreed- upon method for measuring information and that only a few People in companies have enough knowledge to identify these statements (Abeysekera 2004; Goh and Li,j 2004). In 1973, American Accounting Association defined HRA as "the process of identifying and measuring data on human resources and communicate this information to the parties concerned" (AAA 1973). It provides information about human values and resource costs, and works to facilitate the decision-making process, and stimulates decision-makers to adopt the perspective of human resources (Sackman, Flamholtz and Bullen 1989). Companies through the progressive in the world now have realized that human resources practices and disclosure of human resources for the stakeholders have a significant effect on performance (nose, Niemark and Gilani in 2010, Delaney and Huselid 1996; Sing 2004; Wright and McMahan, 1992; Youndt et al. 1996). The study points to the Watson Wyatt (2001) on human capital index that superior human resources practices are not only linked with better financial returns, they are, in fact, a leading indicator of increasing shareholder value. It has gained significant benefits from better information about human resources (Sackman, Flamholtz and Pullen 1989). According to Guthrie (2001), these information resources to be allocated more effectively within organizations may allow increase has enabled the gaps in skills and capabilities to be identified more easily The study conducted by Khan and Khan (2010) on disclosure practices of HC in 32 largest manufacturing sector and services sectors listed in the Dhaka stock Exchange (DSE) found that the reporting of human resources of the most important companies in Bangladesh practices were not as low as expected. The researchers found training, number of employees, career development, and employment policies as elements of human resources the most common. III. F indings and A nalysis This section focuses on methods of detection of human resources, and the location of the detection, measurement and analysis of the detection of human resources contained in the annual report of the banking companies listed in Bangladesh. a) HR disclosure The data in Table NO.1 discover that the banking companies in Bangladesh revealed human resources information using text, chart, graph, and image. In the content analysis it was observed that the average corporate banks use 1264.33words, maximum 3034 words and a minimum of 187 words; the camel 79.17 average, maximum penalties of 363 and a minimum of sentences 11 in the detection of human resources information in its annual report in maximum 2014. 46.67 % of the sample banks used 500-1,000 words (Appendix 3) and, more specifically, Prime Bank Limited uses a greater number of words and Dhaka Bank Limited the largest number of sentences in this regard (Appendix 4). Table 1: Words & Sentences for human resource disclosure Word Sentence Mean 1264.33 118.83 Minimum 187.00 11.00 Maximum 3034.00 363.00 Graph 1: Showing the total human resource disclosure word & sentence of the banking companies 0 500 1000 1500 2000 2500 3000 3500 4000 4500 WORDS Sentence Maximum Minimum Mean Human Resource Disclosure: A Case Study on Listed Banking Companies in Bangladesh 36 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals Source: Developed by Authors based on analysis of annual report