Human resources disclosure: an exploratory study of the quality in Qatar

Abstract

Purpose The purpose of this paper is to determine the quality of HR disclosure of companies listed in Qatari Exchange Market and identify factors that influence the level of this HR disclosure quality. Design/methodology/approach Content analysis of annual reports and sustainability reports of 12 companies from industrial and real estate sectors over the period 2013–2015 had been analyzed using the three-point scale (0–2, numerical disclosure 2, 1 for narrative form and 0 for not disclosed). This research employed also multiple regressions, in order to examine the impact of profitability and employee expenses on HR disclosure quality. Findings The results point out that HR disclosure quality level is very low among the sample companies. The ordinary least squares (OLS) regression analysis results indicate that the level of HR disclosure quality is associated with company’s employees expenses as a proportion of its total operating expenses, whereas profitability does not have a significant influence on its level of HR disclosure quality. Research limitations/implications The current study has two important limitations. First, the sample of the study consists of only 12 leading Qatari industrial and real estate sectors firms listed on the Qatar Stock Exchange Market. Second, the study used an unweighted index which implies equal importance of the selected information items. Originality/value The study has bridged the literature gaps by offering empirical evidence and new insights on the HR disclosure quality in Qatar and the factors that affect, which have not been examined before.