This paper attempts to investigate the extent of human resource (HR) disclosure in the annual report of banks based on a HR disclosure framework. The study covers 93 annual reports of 31 schedule banks selected from 57 schedule banks of Bangladesh. Content analysis has been used to find out data...

This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture disclosure (FVAD), consequently proposing a...