Analysis of Investors’ Perception on Human Resource Accounting Disclosures

Human beings working in any organisation is an important element. Though company have enormous physical resource like, huge building, lots of machineries, advance technologies, etc. but it is accepted that without human beings they are worthless. That’s why employees’ i.e. human beings of the company is taken as am important asset. In this research paper viewpoints from 175 investors have been collected for their opinions for disclosing such live asset in financial reports of the firm.