International Science Community Association Research Journal of Recent Sciences 2277 - 2502 4 7 2015 July 2 Relationship between the Average Disclosure of Human Resource Accounting Information and Firm Value 50 54 EN Mirtalebipour SayedeZaynab 1 Department of Psychology,Tonekabon Branch, Islamic Azad University, Tonekabon, IRAN Tayebeh Ferdowsi 2 University of Tehran, Tehran, IRAN Pouretemad Hamidreza 3 Shahid Beheshti University, Tehran, IRAN MaryamSadeghi Afrakati 4 Pourhamzeh Mohsen 1 Iran University of Science and Technology, Tehran, IRAN Babaei Bahman 2 Mohsen Faizi 3 Azimi SeyyedAli 1 Islamic Azad University of Central Tehran Branch, Tehran, IRAN Mir-Khalili SeyyedMahmoud 2 Department of Law, Farabi college, University of Tehran, IRAN Majid Karimian 1 Department of Mechanical Engineering, Khomeinishahr branch, Islamic Azad University-Khomeinishahr- Isfahan, IRAN Yaghoubi Yaghoub 2 Department of Material Engineering University of Tarbiat Modares, Tehran, IRAN Eftekhari Mohsen 3 Yazdanian SeyyedMansour 1 Accounting Department, Islamic Azad University-Khorasgan Branch Iran, Esfahan, IRAN Hosseini AzamSadat 2 Hachem AouraghMy 1 Department of Geo-engineering and Environmental Geology, Faculty of Sciences, Meknes, P.O. 11201 Zitoune-Meknes-50000, MOROCCO Essahlaoui Ali 2 ElOuali Abdelhadi 3 Abdellah ElHmaidi 4 Kamel Said 5 Golparvar Mohsen 1 Department of Industrial and Organizational Psychology, Esfahan (Khorasgan) Branch, Islamic Azad University, Esfahan, IRAN EsfahaniRasoul Rajezi 2 Mehdad Ali 3 KhodabakhshiParijan Khadijeh 1 DOS, B.N. Bahadur Institute of Management Sciences, Manasagangotri, University of Mysore, Mysore, Karnataka, INDIA > Research Paper 2014 2 24 2015 July 2 The purpose of this study is to find out the relationship between the average disclosure of Human Resource Accounting Information and Firm Value.The sample companies which have chosen by researcher in this study are 10 listed companies in India. The researcher has found out ONGC, NTPC, BHEL, IOC, SAIL, HPCL, BPCL, HCL, INFOSYS Ltd, and ROLTA INDIA Ltd are TEN listed organizations on the BSE-500 Index which are practicing HRA. The study takes into consider 7 financial reporting years; 2005-2006 to 2011-12.Descriptive statistical analysis using correlation, simple linear regression, and Adjusted R were provided in charts and graphs for each and all human resource accounting information disclosed in the financial reports and firm value data extracted from the financial reports. This study indicates that the firm value is positively affected by the average disclosure of human resource accounting information at selected companies listed in Bombay Stock Exchange. Copyright@ International Science Community Association