rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Human resource disclosure and practices
    sub title: effects on firm financial performance and value
  name:
    name part: Norhayati binti Abdullah
    role:
      role term: creator
    role:
      role term: author
  name:
    name part: Fatimah Abdul Hamid
    role:
      role term: degree supervisor
  name:
    name part: Maliah Sulaiman
    role:
      role term: degree supervisor
  name:
    name part: International Islamic University Malaysia
    name part: Kulliyyah of Economics and Management Sciences
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    date issued: 2020
  language:
    language term: eng
  physical description:
    extent: xvii, 350 leaves : illustrations ; 30cm.
  abstract: The digital era has augmented the importance of non-financial information, specifically Human Resource Disclosure (HRD) in annual reports. Moreover, in line with the global recognition of human capital (HC) as a valuable intangible resource, it is essential that HR practices (HRP) of public listed companies be addressed through HRD to ensure that this value is captured by the market. Accordingly, the main objective of this study is to investigate the quality of HRD in Malaysia from 2010 to 2014. Next, the quality of HRD in the annual reports of 2016 was compared against the actual HRP in these companies. Additionally, this study tested the association between HRD against HRP as well as HRP with financial performance. The study also examined the value relevance of both HRP and HRD on firm value. Finally, this study analysed the mediation effect of HRD and firms' financial performance on the association between HRP and firm value. In order to meet these research objectives, both secondary and primary data were obtained through two methods: content analysis of annual reports and a questionnaire survey. Specifically, the analysis on the trend of quality of HRD was based on 1,175 firm-years' data. The measures of association between HRP, HRD, financial performance and firm value were based on data from 93 companies. This research employed Institutional Theory, Resource Based View Theory (RBV) and semi-strong form of Efficient Market Hypothesis (EMH) to develop the hypotheses. Overall, the findings reveal that there is an increasing trend of HRD quality from 2010 to 2014. However the significant increase is only between 2012 and 2013. Interestingly, companies are underreporting their HRD in their annual reports, despite its positive association with HRP. Nevertheless, quality of HRD, as well as HRP, have significant positive effects on firm value. However, the association between HRP and firms' financial performance is not statistically significant in this study. Addition…
  note: by Norhayati binti Abdullah
  note: Abstracts in English and Arabic.
  note: "A dissertation submitted in fulfilment of the requirement for the degree of Doctor of Philosophy (Accounting)." --On title page.
  note: Thesis (Ph.D)--International Islamic University Malaysia, 2020.
  note: Includes bibliographical references (leaves 185-201).
  subject:
    geographic code: a-my---
  subject:
    topic: Human capital
    geographic: Malaysia
  subject:
    topic: Corporation reports
    geographic: Malaysia
  classification: HD4904.7
  identifier: http://studentrepo.iium.edu.my/handle/123456789/10433
  record info:
    record content source: UIAM
    record creation date: 210209
    language of cataloging:
      language term: eng