Firm attributes and human resource disclosure by listed Sri Lankan Commercial Banks

The study aimed to reveal the impact of firm attributes on human resource disclosure of listed commercial banks in Sri Lanka. Human resource disclosure is used as the dependent variable for the study whilst the independent variables constituted some attributes of firm that can impact on the bank’s human resource disclosure such as size, age, profitability and leverage. This research applied quantitative approach by testing variables through descriptive analysis, multi correlation and regression analysis. Data is collected from 65 annual reports which are related to 13 commercial banks listed in Colombo Stock Exchange for five years from 2013 to 2017. Content analysis also was applied to analyze the extent of human capital disclosure. This study revealed that only the firm size showed significant positive impact to the disclosure of human capital, while age, profitability and leverage did not bring significant effect. In addition, based on the results of content analysis it can be concluded that human resource policy related disclosure is quite highly disclosed (approximately 85%) by Sri Lankan banks by using words as way of disclosure.