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2. Master Thesis / Tesis Master
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Title:	The relationship between unionized companies, government ownership and reporting human capital information in annual reports
Authors:	Rebwar Mohammed Ahmed (P68424)
Supervisor:	Mara Ridhuan Che Abdul Rahman, Dr.
Keywords:	Government ownership Human capital information Investors Universiti Kebangsaan Malaysia -- Dissertations Dissertations, Academic -- Malaysia
Issue Date:	15-Feb-2016
Description:	Investors, employees and society are interested in human capital information. The information will help investors in assessing the effectiveness of human capital management so that they can deliberate their capital allocation. The employees also will know to what extent they are developed and valued by companies. Despites the great role of human capital in the organisational success and survival, human capital information disclosure remains paucity in annual reports. Thus, investors or other stakeholders have little information to distinguish between organisation that develop human capital with the organisation that strain human capital. A question arises as to what factors that can explain the disclosure. In the light of Stakeholders Theory, this study therefore sought to investigate the relationship between high unionized companies and government owned companies towards reporting human capital information in annual reports. Banking companies were selected as high unionized companies owing to its high union membership as reported by MTUC. A total of 192 annual reports for the financial year ended 2011 to 2014 gathered from 48 companies were content analyzed. Control variables such as age, size, profit and leverage were also associated in the relationship. This study found that high unionized companies (banks) and government ownership demonstrate significant positive relationship with human capital information reporting in annual reports. For control variables, only size of companies shows positive relationship with the disclosure. It is concluded in this study that the presence of stakeholders in companies (i.e union membership and government) is considered to be good predictors to reporting human capital information in annual reports.,Master of Accounting
Pages:	115
Publisher:	UKM, Bangi
Appears in Collections:	Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

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