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

culture (92.31%) and items HR- policy (90.91%) and the minimum between the minimum disclosure observed in human resources in the field of health and safety (0%) items and items followed by basic human resources (5.85%), and other human resource (0%). There is a maximum variation in the case of the other terms of human resources (SD = 20.74), followed by items of basic human resources (SD = 18.48) and the minimum difference is in the case of financial items- HR (SD = 9.32). Table 3: Heading-wise HR Disclosure in annual report of the sample bank (Percentage) HR Policy Basic HR HR Fin. HR Import Health Safety HR Develop HR Relation HR Other Total Disclosure Mean 75.00% 49.44% 66.00% 53.33% 19.45% 91.25% 60.27% 32.00% 59.25% Minimum 45.46% 5.85% 45.00% 25.00% 0.00% 37.50% 23.08% 0.00% 47.50% Maximum 90.91% 84.62% 80.00% 75.00% 50.00% 100% 92.31% 80.00% 78.75% Source: Developed by Authors based on annual report of the sample banks Table 4 the following chart 1 report the detection of human resources general corporate banking in Bangladesh in 2014. The position she found here that the Bank President, Ltd. has achieved the highest position by revealing the 65 (82.28%) of the specific elements of human resources in securing the annual report in 2014. the southern West Bank Limited and Trust Co., the second and third place by revealing the 63 (79.75%) of the specific elements of human resources, respectively. On the other hand, import and Export Co., Ltd. Bank and Standard Bank Limited combed Last place and 20th by the disclosure of only 38 (48.10%) of the specific elements of human resource. Table 4: Showing the ranking of sample banks based on total human resource disclosure score Rank Bank Name Total score Percentage Rank Bank Name Total Score Percentage 1 Prime Bank Ltd 65 82.28 12 Mercantile Bank 47 59.49 2 Southeast Bank Ltd 63 79.75 12 NCC Bank Ltd 46 58.23 3 Trust Bank Ltd 60 75.94 13 Uttara Bank Ltd 45 56.96 4 SJIBL Ltd 59 74.68 14 SIBL 44 55.70 5 Dhaka Bank Ltd 58 73.42 15 Bank Asia Ltd 43 54.43 6 IBBL 58 73.42 15 One Bank Ltd 43 54.43 7 Mutual Trust Bank 56 70.87 15 Pubali Bank Ltd 43 54.43 8 Eastern Bank Ltd 54 68.35 16 AB Bank Ltd 42 53.16 8 Jamuna Bank Ltd 53 67.09 16 IFIC Bank Ltd 42 53.16 9 Premier Bank Ltd 52 65.82 17 PUBLIC Bank 41 51.90 9 Rupali Bank Ltd 51 64.56 18 BRAC Bank Ltd 40 50.63 10 FSIB Ltd 49 62.03 19 City Bank Ltd 39 49.37 10 UCBL 49 62.03 19 ICB Islami Bank 39 49.37 11 JANATA BANK 48 60.76 20 EXIM Bank Ltd 38 48.10 12 Dutch -Bangla Bank 47 59.49 20 Standard Bank Ltd 38 48.10 Human Resource Disclosure: A Case Study on Listed Banking Companies in Bangladesh 38 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals