I am proud that my colleagues and I in a research entitled providing a comprehensive model of human resources in companies admitted to the stock exchange; We have received acceptance in the international conference of management studies, economics and industry-oriented accounting. The abstract of the article is as follows:
Today, in many countries, human power as a capital resource has been noticed by the managers of all economic units and social institutions in order to improve their performance level and increase their efficiency. The main purpose of this research is to examine the 15 characteristics of companies on the disclosure of human resources, taking into account the stages of the life cycle of companies in the Tehran Stock Exchange market. In this study, the data were extracted from the financial statements of 90 sample companies in the financial period of 2011 to 2012. In order to test the research hypotheses, the statistical technique of multivariate regression based on panel data has been used. The findings indicate that among all the characteristics, only the characteristics of the management structure with the three considered characteristics had the most significant positive impact on the disclosure of human resources information in all three stages of the companies' life cycle. Also, no significant relationship was found between the characteristics of the company and the disclosure of human resource information in the decline stage of the companies.
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Dr. mehrdad salehi