01162pab a2200133 454500008004000000100001700040245009400057260000900151300001500160362000800175520079100183650002000974773003400994180718b2012   xxu||||| |||| 00| 0 eng d  aPandey, N.N.  aHuman resources: Its valuation and disclosure practices in Nifty-based companies of India  c2012  ap.323-335.  aNov  aThe 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.  aHuman resources  aManagement and Labour Studies