Human Resource Disclosure: A Case Study on Listed Banking Companies in Bangladesh

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afzal ahmad
afzal ahmad

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GJMBR Volume 22 Issue D2

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As human resources (HR) are considered a strategic capital and the success of an organization highly depends on skilled manpower, it is essential to investigate HR disclosure practices. Limited research on human resource disclosure from an accounting perspective in the developing country motivates this study. The study aims to evaluate the human resources disclosure practices in the Bangladeshi banking industry. Using content analysis, the disclosure data are collected from the annual reports of 30 listed banks on the Dhaka stock exchange (DSE). 40% of the sample banks disclose the HR practices within the range of 50%-60%, indicating that the banking sector has a wide scope to improve its HR practices. The average HR disclosure practice in the banking industry in Bangladesh is 59.25%. Of which, the highest disclosure is recorded by the HR development 91.25%, while the lowest is in the health and safety, documented by only 19.45%. the highest HR practices are recorded by Prime bank ltd. Therefore, the study suggests the banks’ managers, regulatory bodies and academicians focus more on the HR disclosure issue to encourage more disclosure of information related to human resources and formulate relevant policies that might create a more favorable working environment for the HR.

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No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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Not applicable for this article.

afzal ahmad. 2026. \u201cHuman Resource Disclosure: A Case Study on Listed Banking Companies in Bangladesh\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 22 (GJMBR Volume 22 Issue D2): .

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Detailed analysis of HR practices at listed banking firms in Bangladesh.
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GJMBR Volume 22 Issue D2
Pg. 35- 44
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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-D Classification: DC Code: 658.15226 LCC Code: HD4904.7
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August 2, 2022

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English

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As human resources (HR) are considered a strategic capital and the success of an organization highly depends on skilled manpower, it is essential to investigate HR disclosure practices. Limited research on human resource disclosure from an accounting perspective in the developing country motivates this study. The study aims to evaluate the human resources disclosure practices in the Bangladeshi banking industry. Using content analysis, the disclosure data are collected from the annual reports of 30 listed banks on the Dhaka stock exchange (DSE). 40% of the sample banks disclose the HR practices within the range of 50%-60%, indicating that the banking sector has a wide scope to improve its HR practices. The average HR disclosure practice in the banking industry in Bangladesh is 59.25%. Of which, the highest disclosure is recorded by the HR development 91.25%, while the lowest is in the health and safety, documented by only 19.45%. the highest HR practices are recorded by Prime bank ltd. Therefore, the study suggests the banks’ managers, regulatory bodies and academicians focus more on the HR disclosure issue to encourage more disclosure of information related to human resources and formulate relevant policies that might create a more favorable working environment for the HR.

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Human Resource Disclosure: A Case Study on Listed Banking Companies in Bangladesh

Afzal Ahmad
Afzal Ahmad

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