000			01231pab a2200169 454500
008			180718b2012 xxu||||| |||| 00| 0 eng d
100			_aPandey, N.N.
245			_aHuman resources: Its valuation and disclosure practices in Nifty-based companies of India
260			_c2012
300			_ap.323-335.
362			_aNov
520			_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.
650			_aHuman resources
773			_aManagement and Labour Studies
908			_aN
909			_a98435
999			_c98434 _d98434