Disclosures of human resource information in the annual reports of Singapore listed companies.

The objectives of this study are: (a) to determine the current human resource (HR) disclosure practices of Singapore listed companies; (b) to analyse the effects of company size, annual report award (ARA) winners/non-winners status and industry type on the extent of HR disclosures; and (c) to solicit auditors' professional views on the HR disclosures that might be desired and disclosed, and in the process improve companies' HR disclosure practices. Results indicate that the extent of HR disclosures in annual reports is significantly different across companies of different sizes and between annual report award winners/non-winners. However, industry type does not affect the extent of such disclosures