أثر خصائص المؤسسة على مستوى الإفصاح عن الموارد البشرية في فرنسا : دراسة تطبيقية

الملخص EN

This study aims to investigate the effect of company characteristics on human resources disclosure in the annual financial reports of French companies.

The study included 10 companies operating in different sectors during the period 2003-2017.

The researchers designed a linear multiple regression model in order to test the statistical association’s relationship between the characteristics of the company (the type of activity, company size, company age, book value, profitability, and debt level) and human resources disclosure.

The result shows that company size, company age, and profitability affect human resources disclosure significantly; while the type of activity, book value, and debt level do not affect human resources disclosure significantly in the annual financial reports Keywords: Human resources, Human Resources Accounting, Company Characteristics , disclosure, French companies