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

University Journal of Business Studies, Vol. 25, No. 1, pp. 221-231. 17. Hossain, MS 2010, ‘Financial Reporting Practices of Listed Pharmaceuticals Companied in Bangladesh’, PhD Dissertation, National University, Bangladesh. 18. Huang, CC, Abidin, ZZ & Jusoff, K 2008, ‘External Reporting of Human Capital in Malaysia’, Asian Social Sciences, Vol. 4, No. 8, pp. 3-10 19. Huselid, M 1995, ‘The Impact of Human Resource Management Practices on Turnover, Productivity, and Corporate Financial Performance’, the Academy of Management Journal, Vol. 38, No. 3, pp. 635-672. 20. Ismail, TH 2002, an Empirical Investigation of Factors Influencing Voluntary Disclosure of Financial Information on the Internet in the GCC Countries, Working Paper Series, Social Sciences Research Network, July 2002 21. Khan, MH & Khan, MR 2010, ‘Human capital disclosure practices of top Bangladeshi companies’, Journal of Human Resource Costing & Accounting, Vol. 14, No. 4, pp. 329 – 349. 22. King, A 2002, ‘How to get started in corporate social responsibility’, Financial Management, October 23. Li, J, Pike, R & Haniffa, R 2006, ‘Intellectual Capital Disclosures in Corporate Annual Reports: A European Comparison’, Working Paper No. 06/24, School of Management, Bradford University, July 2006. 24. Mamun, SAA 2009, ‘Human Resource Accounting (HRA) Disclosure of Bangladeshi Companies and Its Association with Corporate Characteristics’, BRAC University Journal, Vol. V1, No. 1, pp. 35-43. 25. Niemark, MK 1995, The hidden dimensions of annual reports, sixty years of social conflict at General Motors, Markus Weiner Publishing, Princeton, New Jersey. 26. Olsson, B 2001, ‘Annual reporting practices: information about human resources in corporate annual reports in major Swedish companies’, Journal of Human Resource Costing and Accounting, Vol. 6 No. 1, pp. 39-52. 27. Roslender, R & Dyson, JR 1992, ‘Accounting for the worth of employees: a new look at an old problem’, British Accounting Review, Vol. 24, No. 4, pp. 311- 329. 28. Sackman, S, Flamholtz, E, & Bullen, M 1989, ‘Human resource accounting: a state of art review’, Journal of Accounting Literature, 8, 235-64. 29. Singh, K 2004, ‘Impact of HR practices on perceived firm performance in India’, Asia Pacific Journal of Human Resources, Vol. 42, No. 3, pp. 301-317. 30. Williams, SM 2001, ‘Is a company’s intellectual capital performance and intellectual capital disclosure practices related: evidence from public listed companies from the FTSE 100?’, Paper presented at the Fourth World Congress on IC, Hamilton. 31. Youndt, MA, Snell, SA, Dean, LW & Lepak, C, 1996, ‘Human Resource management, manufacturing strategy and firm performance’, Academy of Management Journal, Vol. 39, No.4, pp. 836-866. 32. Appendix #1: Total HR Disclosure score classified into 8 classes Bank Names HR Disclosure Classes HR Policies Basic HR Information Financial Information on HR HR Importance to Organization Health & Safety at Work HR Development HR Relationship & Culture Employee Others Factor Total 1 ABBANK 5 7 9 3 1 8 8 2 42 2 ALARABANK 8 5 11 2 1 8 5 2 32 3 BANKASIA 9 11 12 3 1 6 7 1 29 4 BRACBANK 7 5 13 2 1 5 8 1 30 5 CITYBANK 6 3 12 2 1 6 9 0 39 6 DHAKABANK 9 9 12 3 3 8 9 2 56 7 DUTCHBANGL 8 7 14 2 1 8 7 1 46 8 EBL 5 9 14 3 1 8 7 2 51 9 EXIMBANK 10 6 11 2 0 7 6 0 38 10 FIRSTSBANK 8 5 16 2 1 8 6 1 48 11 ICBIBANK 7 3 11 2 1 5 8 2 39 12 IFIC 6 4 15 1 1 3 7 2 42 Human Resource Disclosure: A Case Study on Listed Banking Companies in Bangladesh 41 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals