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

Graph 1: Showing the total human resource disclosure score of the banking companies d) Comparative total Human Resourse Disclosure From Table 4, it is revealed that the highest detection of human resources made by the President of the Bank, Ltd. was 82.28% and the lowest was detected by the bank, whether Exim Limited and Standard Bank Limited was 48.10%. Table 5 reveals that the following maximum 12 banks, i.e. 40.00% of the sample of banks revealed 50% - 60% of the specific elements of human resources included in the disclosure of human resources index in this study. Not disclosed any bank less than 40% and more than 80% of selected information and human resources. Only 6 (20.00%) of the sample banks detect 70% -80% of the information in the annual report. Among a sample of banks, revealed that 56.67% of them less than 60% and 46.67% of the sample banks detect more than 60% of the specific elements of human resources. Table 5: Showing comparative total human resource disclosure Range of total human Resource disclosure No. of Banks Percentage of Sample Less than40% 0 00% 40% - 50% 5 16.67% 50% - 60% 12 40.00% 60% - 70% 7 23.33% 70% - 80% 6 20.00% Total 30 100.00% Source: Developed by Authors based on total HR disclosure score If you compare the results of the current study with previous studies Imam (2000); Olssoon (2001); Hussain Khan and Youndt (2004);, it can be said Huang, and Jusoff (2008) that the disclosure of human resources in the banking companies in Bangladesh is in a good position. Finally, voluntary disclosure, the position public disclosure of human resources corporate banking in Bangladesh can be considered to be satisfactory. IV. R ecomandations Among other things, the effects of the main process of this study are: management and accountants banking companies on human understanding is expected to disclose the real resources of this research position, it is expected to be the motive in the disclosure of information resources more human in its annual report to also improve its 58 42 49 4.5 43 45 39 65 54 46 51 40 0 10 20 30 40 50 60 70 Series 1 Series 1 Human Resource Disclosure: A Case Study on Listed Banking Companies in Bangladesh 39 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals