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...Universal journal of accounting and finance http www hrpub org doi ujaf practices human resource disclosure a comparative study across asean countries wiyadi sayekti endah retno meilani imanda firmantyas putri pertiwi rina trisnawati nor hazana abdullah faculty economic business universitas muhammadiyah surakarta indonesia islamic institut agama islam negeri iain technology management universiti tun hussein onn malaysia received november revised april accepted may cite this paper in the following citation styles vol no pp b copyright by authors all rights reserved agree that article remains permanently open access under terms creative commons attribution license international abstract is introduction an important facet sound corporate governance to ensure organizational sustainability however resources are vital assets organization not hrad have only their contributions been made mandatory among asian performance chand katou but also market therefore what extend companies reported comp...