| 000 -LEADER |
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| fixed length control field |
01231pab a2200169 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2012 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Pandey, N.N. |
| 245 ## - TITLE STATEMENT |
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| Title |
Human resources: Its valuation and disclosure practices in Nifty-based companies of India |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2012 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.323-335. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
Nov |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
The purpose of this paper is to examine the extent of human resources (HR) valuation and disclosure practices adopted in some of the leading Indian companies, thereby making an humble contribution to the existing body of knowledge in the field of HR reporting practices in India. Three years of annual reports of NIFTY-based fifty companies listed on the NSE, have been studied to achieve the purpose using the technique of content analysis. The findings reveal that out of fifty leading companies of India, only one company (ONGC) follows the HRA practices. Also, the extent of HR disclosure practices is far from satisfactory. Since the analysis of the Annual reports is based on only fifty NIFTY-based companies, findings cannot be generalized for all Indian companies. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Human resources |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Management and Labour Studies |
| 908 ## - PUT COMMAND PARAMETER (RLIN) |
|---|
| Put command parameter |
N |
| 909 ## - |
|---|
| -- |
98435 |
