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| Article Name : | | | FINANCIAL PERFORMANCE WITH HUMAN RESOURCE ACCOUNTING DISCLOSURE OF SELECTED INDIAN COMPANIES- AN EMPIRICAL STUDY | | Author Name : | | | P. Fathima Nancy Dyana , Kesavan | | Publisher : | | | Ashok Yakkaldevi | | Article Series No. : | | | ROR-634 | | Article : | |  | Author Profile | | Abstract : | | | The objective of this study is to analyze the relationship between the financial performances with Human Resource Accounting Disclosure (HRAD) among the selected Indian Companies. A sample of four companies,2 companies from public and 2 companies from private sector were taken for the study. Eight years financial data from 2005-2012 were collected for the analyses of financial performance based on multiple regression and correlation analysis. Financial performance is nothing but measuring the results of a firm's policies and operations in monetary terms. These results are reflected in the firm's return on equity (ROE), return on assets (ROA), value added, etc. The study reveals that there is a positive relationship between firms ROA, ROE and HRAD. | | Keywords : | | - Multiple Regression
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