Annual reporting practices: human capital information by Malaysian services companies

The importance of human capital reporting has increased in recent years. Stakeholders such as financial analysts and investors are calling for more transparency and fuelling interest in the value that employees bring into a company. To date, annual reports rarely provide quantitative data on human...

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Main Authors:	Noradiva Hamzah, Mohamat Sabri Hassan, Zakiah Muhammaddun Mohamed, Azlina Ahmad, Shukriah Saad
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2013
Online Access:	http://journalarticle.ukm.my/6958/ http://journalarticle.ukm.my/6958/ http://journalarticle.ukm.my/6958/1/3627-8088-1-PB.pdf

id	ukm-6958
recordtype	eprints
spelling	ukm-69582016-12-14T06:42:42Z http://journalarticle.ukm.my/6958/ Annual reporting practices: human capital information by Malaysian services companies Noradiva Hamzah, Mohamat Sabri Hassan, Zakiah Muhammaddun Mohamed, Azlina Ahmad, Shukriah Saad, The importance of human capital reporting has increased in recent years. Stakeholders such as financial analysts and investors are calling for more transparency and fuelling interest in the value that employees bring into a company. To date, annual reports rarely provide quantitative data on human capital; the information provided is often general and of little value. This study examines the human capital disclosure practices of listed services companies in Malaysia. The study uses a qualitative approach of content analysis to analyze disclosure in the 2009 annual reports of companies. The findings reveal that human capital disclosure varies across industries. This study indicates that majority of firms (in trading and services, finance, and hotel industries) generally provide more information on the related attribute of “employees”. Among the three industries, the finance industry provides the highest frequency. However, firms in the technology industry disclose more information on attributes related to “training and development”. These findings indicate that the nature of work expectation leads to variance of disclosure on human capital attributes (HCA) among firms within the services industries. Technology firms disclose more information on training and development to indicate that these attributes will help their employees stay updated with new developments in the technology industry. This study also indicates that there is inconsistency in disclosing HCA among firms in the services industry. Firms in the finance, technology, and hotel industries disclose more information on “facilities and benefits provided” whereas firms in the trading and services industry disclose more on attributes related to “effort for human capital development”. Penerbit Universiti Kebangsaan Malaysia 2013 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/6958/1/3627-8088-1-PB.pdf Noradiva Hamzah, and Mohamat Sabri Hassan, and Zakiah Muhammaddun Mohamed, and Azlina Ahmad, and Shukriah Saad, (2013) Annual reporting practices: human capital information by Malaysian services companies. Jurnal Pengurusan, 37 . pp. 53-62. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/index
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	The importance of human capital reporting has increased in recent years. Stakeholders such as financial analysts and investors are calling for more transparency and fuelling interest in the value that employees bring into a company. To date, annual reports rarely provide quantitative data on human capital; the information provided is often general and of little value. This study examines the human capital disclosure practices of listed services companies in Malaysia. The study uses a qualitative approach of content analysis to analyze disclosure in the 2009 annual reports of companies. The findings reveal that human capital disclosure varies across industries. This study indicates that majority of firms (in trading and services, finance, and hotel industries) generally provide more information on the related attribute of “employees”. Among the three industries, the finance industry provides the highest frequency. However, firms in the technology industry disclose more information on attributes related to “training and development”. These findings indicate that the nature of work expectation leads to variance of disclosure on human capital attributes (HCA) among firms within the services industries. Technology firms disclose more information on training and development to indicate that these attributes will help their employees stay updated with new developments in the technology industry. This study also indicates that there is inconsistency in disclosing HCA among firms in the services industry. Firms in the finance, technology, and hotel industries disclose more information on “facilities and benefits provided” whereas firms in the trading and services industry disclose more on attributes related to “effort for human capital development”.
format	Article
author	Noradiva Hamzah, Mohamat Sabri Hassan, Zakiah Muhammaddun Mohamed, Azlina Ahmad, Shukriah Saad,
spellingShingle	Noradiva Hamzah, Mohamat Sabri Hassan, Zakiah Muhammaddun Mohamed, Azlina Ahmad, Shukriah Saad, Annual reporting practices: human capital information by Malaysian services companies
author_facet	Noradiva Hamzah, Mohamat Sabri Hassan, Zakiah Muhammaddun Mohamed, Azlina Ahmad, Shukriah Saad,
author_sort	Noradiva Hamzah,
title	Annual reporting practices: human capital information by Malaysian services companies
title_short	Annual reporting practices: human capital information by Malaysian services companies
title_full	Annual reporting practices: human capital information by Malaysian services companies
title_fullStr	Annual reporting practices: human capital information by Malaysian services companies
title_full_unstemmed	Annual reporting practices: human capital information by Malaysian services companies
title_sort	annual reporting practices: human capital information by malaysian services companies
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2013
url	http://journalarticle.ukm.my/6958/ http://journalarticle.ukm.my/6958/ http://journalarticle.ukm.my/6958/1/3627-8088-1-PB.pdf
first_indexed	2023-09-18T19:48:23Z
last_indexed	2023-09-18T19:48:23Z
_version_	1777406053688803328

Annual reporting practices: human capital information by Malaysian services companies

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