Business Sustainability: The Trend of Human Resource Disclosure Based on Malaysian Evidence
DOI:
https://doi.org/10.37231/jmtp.2020.2.3.169Keywords:
Human Resource Disclosure, Human Capital, Quality of Public Disclosure, Intellectual CapitalAbstract
This paper aims to investigate the trend of human resource disclosure (HRD) quality based on publicly disclosed annual reports of 235 Malaysian listed companies. The data was collected through content analysis method using HRD index. The results reveal that there is an increasing trend of HRD quality from 2010 to 2014. However the significant increase is only between 2012 and 2013. This study provides empirical support for Institutional theory’s coercive isomorphism, through its findings on quality of HRD. This is because, the related disclosure regulations and the Malaysian government policy through Malaysia Plan may have significantly influenced firms to increase HRD quality in their annual reports.
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