Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor

This study seeks to bring three theoretical perspectives to bear on uncovering motives for the disclosure of human resource (HR) investment related information in corporate annual reports. Institutional, agency and resource-dependency theories of organizational behaviour are used to support argumen...

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Main Authors:	Zainal Abidin, Zubaidah, Dennis, Taylor
Format:	Article
Language:	English
Published:	Faculty of Accountancy & Accounting Research Institute (ARI) 2002
Online Access:	http://ir.uitm.edu.my/id/eprint/13697/ http://ir.uitm.edu.my/id/eprint/13697/1/AJ_ZUBAIDAH%20ZAINAL%20ABIDIN%20MAR%2002.pdf

id	uitm-13697
recordtype	eprints
spelling	uitm-136972016-07-21T09:01:52Z http://ir.uitm.edu.my/id/eprint/13697/ Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor Zainal Abidin, Zubaidah Dennis, Taylor This study seeks to bring three theoretical perspectives to bear on uncovering motives for the disclosure of human resource (HR) investment related information in corporate annual reports. Institutional, agency and resource-dependency theories of organizational behaviour are used to support arguments about attitudes of finance managers and HR managers to such disclosure decisions. Drawing from listed companies in Malaysia, a field survey was conducted amongst the finance and HR managers of those companies. Malaysia is particularly suitable for this study because corporations have relatively high levels of investment in human resources (mainly training and development expenditure) due to federal government subsidies. The survey results reveal contrasts in the significance of relationships between institutional, agency and resource dependency-driven variables and the extent of corporate disclosure ofHR information. Multiple-theory modelling implications for studies of corporate disclosures, as well as practical implications of the findings for the voluntary corporate reporting of HR information, are discussed. Faculty of Accountancy & Accounting Research Institute (ARI) 2002 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/13697/1/AJ_ZUBAIDAH%20ZAINAL%20ABIDIN%20MAR%2002.pdf Zainal Abidin, Zubaidah and Dennis, Taylor (2002) Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor. Malaysian Accounting Review, 1 (1). pp. 51-70. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	This study seeks to bring three theoretical perspectives to bear on uncovering motives for the disclosure of human resource (HR) investment related information in corporate annual reports. Institutional, agency and resource-dependency theories of organizational behaviour are used to support arguments about attitudes of finance managers and HR managers to such disclosure decisions. Drawing from listed companies in Malaysia, a field survey was conducted amongst the finance and HR managers of those companies. Malaysia is particularly suitable for this study because corporations have relatively high levels of investment in human resources (mainly training and development expenditure) due to federal government subsidies. The survey results reveal contrasts in the significance of relationships between institutional, agency and resource dependency-driven variables and the extent of corporate disclosure ofHR information. Multiple-theory modelling implications for studies of corporate disclosures, as well as practical implications of the findings for the voluntary corporate reporting of HR information, are discussed.
format	Article
author	Zainal Abidin, Zubaidah Dennis, Taylor
spellingShingle	Zainal Abidin, Zubaidah Dennis, Taylor Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor
author_facet	Zainal Abidin, Zubaidah Dennis, Taylor
author_sort	Zainal Abidin, Zubaidah
title	Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor
title_short	Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor
title_full	Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor
title_fullStr	Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor
title_full_unstemmed	Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor
title_sort	corporate disclosure and disseminaton of human resources investment information / zubaidah zainal abidin and dennis taylor
publisher	Faculty of Accountancy & Accounting Research Institute (ARI)
publishDate	2002
url	http://ir.uitm.edu.my/id/eprint/13697/ http://ir.uitm.edu.my/id/eprint/13697/1/AJ_ZUBAIDAH%20ZAINAL%20ABIDIN%20MAR%2002.pdf
first_indexed	2023-09-18T22:50:12Z
last_indexed	2023-09-18T22:50:12Z
_version_	1777417492798373888

Corporate disclosure and disseminaton of human resources investment information / Zubaidah Zainal Abidin and Dennis Taylor

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