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Human resources disclosures in the annual reports of Pacific Island countries’ entities
Author(s) -
Brown Alistair M.,
Tower Greg,
Taplin Ross
Publication year - 2005
Publication title -
asia pacific journal of human resources
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.825
H-Index - 33
eISSN - 1744-7941
pISSN - 1038-4111
DOI - 10.1177/1038411105050312
Subject(s) - ethnic group , annual report , business , human resources , presentation (obstetrics) , accounting , significant difference , regression analysis , marketing , psychology , economics , management , political science , statistics , medicine , mathematics , law , radiology
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.