• Anuradha Barda
• Liaqat Ali

The primary purpose of the present paper is to examine the human resource accounting disclosure (HRAD) practicesof the Indian telecom sector. The study sampledtop 17 telecom companies listed on BSE, selected on the basis of market capitalization. The level of HRAD information of the selected companies was exploredby analyzing their annual reports using the HRAD checklist. The year of the study is 2016-17. The HRAD checklist was created after extensive review and consists of thirty items. The results reveal that most of the telecom companies are aware of HRAD and are voluntarily disclosing some of the information related to the human resources in annual reports.However, the disclosure of HRA information is found to be quite low.

Human Resource Accounting, Disclosure Practices, Disclosure checklist

"Human Resource Accounting Disclosure Practices of Telecom Sector in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 8, page no.1083-1088, August-2018, Available :http://www.jetir.org/papers/JETIRA006189.pdf

"Human Resource Accounting Disclosure Practices of Telecom Sector in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 8, page no. pp1083-1088, August-2018, Available at : http://www.jetir.org/papers/JETIRA006189.pdf