Human resources disclosures in the annual reports of Pacific Island countries' entities
This paper explores the provision of human resources disclosure (HRD) in the annual reports of the Pacific Island countries (PIC), and compares and contrasts PIC user and preparer needs of HRD through the medium of mailed survey. Multiple regression testing for significance between the level of HRD...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Sage Publications
2005
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| Online Access: | http://hdl.handle.net/20.500.11937/10602 |
| _version_ | 1848747578692206592 |
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| author | Brown, Alistair Tower, Greg Taplin, R. |
| author_facet | Brown, Alistair Tower, Greg Taplin, R. |
| author_sort | Brown, Alistair |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This paper explores the provision of human resources disclosure (HRD) in the annual reports of the Pacific Island countries (PIC), and compares and contrasts PIC user and preparer needs of HRD through the medium of mailed survey. Multiple regression testing for significance between the level of HRD and ethnic background, industry, entity and size attributes is not significant for the overall model. However, the results indicate that there are low disclosure levels for the eight components of HRD, suggesting that HRD is not central to preparers’ presentation of PIC annual reports. Surprisingly, results show no significant difference between users’ and preparers’ rating of the importance of eight components of HRD issues. A partially significant result was found for the HRD component Employment minorities or women, but both users and preparers ranked this lowest. |
| first_indexed | 2025-11-14T06:51:23Z |
| format | Journal Article |
| id | curtin-20.500.11937-10602 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T06:51:23Z |
| publishDate | 2005 |
| publisher | Sage Publications |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-106022017-09-13T15:54:08Z Human resources disclosures in the annual reports of Pacific Island countries' entities Brown, Alistair Tower, Greg Taplin, R. This paper explores the provision of human resources disclosure (HRD) in the annual reports of the Pacific Island countries (PIC), and compares and contrasts PIC user and preparer needs of HRD through the medium of mailed survey. Multiple regression testing for significance between the level of HRD and ethnic background, industry, entity and size attributes is not significant for the overall model. However, the results indicate that there are low disclosure levels for the eight components of HRD, suggesting that HRD is not central to preparers’ presentation of PIC annual reports. Surprisingly, results show no significant difference between users’ and preparers’ rating of the importance of eight components of HRD issues. A partially significant result was found for the HRD component Employment minorities or women, but both users and preparers ranked this lowest. 2005 Journal Article http://hdl.handle.net/20.500.11937/10602 10.1177/1038411105050312 Sage Publications restricted |
| spellingShingle | Brown, Alistair Tower, Greg Taplin, R. Human resources disclosures in the annual reports of Pacific Island countries' entities |
| title | Human resources disclosures in the annual reports of Pacific Island countries' entities |
| title_full | Human resources disclosures in the annual reports of Pacific Island countries' entities |
| title_fullStr | Human resources disclosures in the annual reports of Pacific Island countries' entities |
| title_full_unstemmed | Human resources disclosures in the annual reports of Pacific Island countries' entities |
| title_short | Human resources disclosures in the annual reports of Pacific Island countries' entities |
| title_sort | human resources disclosures in the annual reports of pacific island countries' entities |
| url | http://hdl.handle.net/20.500.11937/10602 |