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

b) Location of disclosure Analyze the detection of human resources information in the annual report for banking company in Bangladesh site, and found that the banking company discloses information on human resources in different locations or parts of the annual report. Table 2 shows that all (100%) banking companies revealed human resources information, which is, especially with respect to financial and human resources in the income statement and the notes to the financial statements information. The use of banking companies also other important parts of the annual report, such as the president title (60.00%), Managing Director of the "address (50.00%), and members of the Board of Director’s report (80%). In spite of 46.67% of the banks' sample used for other areas of human resources and information disclosure, but No bank disclose any information on human resources in the balance sheet. Table 2: Shows the locations of HR disclosure in annual reports of the sample banks Location No. of Banks Percentage Chairman’s Address 18 60.00% Board of Directors’ Report 24 80.00% Income Statement 30 100.00% Balance Sheet 00 00% Notes to the Financial Statement 30 100.00% Managing Director’s Address 15 50% Corporate Information 8 26.66%% Others 14 46.67 Source: Developed by Authors based on analysis of annual report Graph 1: Showing the total human resource disclosure in percentage & no. of banks of the banking companies c) Heading-wise HR Disclosure Total has been ranked detection of human resources in its annual report to eight different categories to analyze the best and a number of selected items under each category are not on an equal footing. As the number of items contained in the human resources, finance is a maximum 20 items, so, it was observed that the banking companies in Bangladesh revealed that the maximum amount of information that is considered in the framework of this area (Appendix 1), but in percentage terms, the financial items HR- not in the highest position. Table 3 shows that the average banking companies detect 59.25% of the human resources information selected, where the average maximum disclosure in the case of human resources development (91.25%), followed by HR- policy (75.00%) and the average minimum detection it was in HR- health and safety areas (19.45%). Observed maximum between the maximum disclosures in human resource development (100%), followed by HR- relationship and 0 20 40 60 80 100 120 140 Series 3 Percentage No. of Banks Human Resource Disclosure: A Case Study on Listed Banking Companies in Bangladesh 37 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals