Human resources disclosure: an exploratory study of the quality in Qatar
| Date | 21 February 2019 |
| Published date | 21 February 2019 |
| Pages | 84-95 |
| DOI | https://doi.org/10.1108/WJEMSD-01-2018-0010 |
| Author | Nahg Abdulmajid Alawi,Husam Mohammed Belfaqih |
| Subject Matter | Strategy,Business ethics,Sustainability |
Human resources disclosure:
an exploratory study of
the quality in Qatar
Nahg Abdulmajid Alawi
Geomatika University College, Kuala Lumpur, Malaysia and
University of Aden, Aden, Yemen, and
Husam Mohammed Belfaqih
Geomatika University College, Kuala Lumpur, Malaysia
Abstract
Purpose –The purpose of this paper is to determine the quality of HR disclosure of companies listed in
Qatari Exchange Market and identify factors that influence the level of this HR disclosure quality.
Design/methodology/approach –Content analysis of annual reports and sustainability reports of
12 companies from industrial and real estate sectors over the period 2013–2015 had been analyzed using the
three-point scale (0–2, numerical disclosure 2, 1 for narrative form and 0 for not disclosed). This research
employed also multiple regressions, in order to examine the impact of profitability and employee expenses on
HR disclosure quality.
Findings –The results point out that HR disclosure quality level is very low among the sample companies.
The ordinary least squares (OLS) regression analysis results indicate that the level of HR disclosure quality is
associated with company’s employees expenses as a proportion of its total operating expenses, whereas
profitability does not have a significant influence on its level of HR disclosure quality.
Research limitations/implications –The current study has two important limitations. First, the sample
of the study consists of only 12 leading Qatari industrial and real estate sectors firms listed on the Qatar Stock
Exchange Market. Second, the study used an unweighted index which implies equal importance of the
selected information items.
Originality/value –The study has bridged the literature gaps by offering empirical evidence and
new insights on the HR disclosure quality in Qatar and the factors that affect, which have not been
examined before.
Keywords Qatar, HR disclosure quality, Employees’expenses
Paper type Research paper
1. Introduction
The discovery and extraction of oil in the Gulf states, including Qatar, has led these nations
to adopt ambitious development plans, characterized by the magnitude of the general
investment, mainly aimed to improve and expand the pillars of economic and social
development process, such as building schools, hospitals, water supply, roads, and bridges,
as well as projects for the provision of necessary infrastructure for the economic revival of
the factories, the technological expertise, etc. The Gulf state of Qatar has seen a dramatic
economic transformation over the last two decades, fueled largely by the growth of its oil
and gas sector. The most visible sign of its transformation has been a massive increase in
construction across the country.
It is evident that these processes of construction initiated by Qatari government required
extensive human resources. Hence, human resources and workforce have considerably
increased from54,000 in 1975 to 1.7m in 2013; of which, 90 percent of the State’slabor market
were foreign migrant workers, mostly from India, Pakistan and Sri Lanka, the Philippines,
Nepal and Bangladesh. Furthermore,the number is growing rapidly.Qatar may harbor nearly
a million workers in the next ten years, in order to prepare the infrastructure and the
construction of stadiums for the 2022 World Cup (Amnesty International Report, 2016;
Human Rights Watch, 2015).
World Journal of
Entrepreneurship, Management
and Sustainable Development
Vol. 15 No. 1, 2019
pp. 84-95
© Emerald PublishingLimited
2042-5961
DOI 10.1108/WJEMSD-01-2018-0010
The current issue and full text archive of this journal is available on Emerald Insight at:
www.emeraldinsight.com/2042-5961.htm
84
WJEMSD
15,1
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