The empirical evidence of the voluntary information disclosure in the annual reports of banking companies: The case of Bangladesh
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Author(s)
Hossain, Mohammed
J Taylor, Peter
Griffith University Author(s)
Year published
2007
Metadata
Show full item recordAbstract
This study reports the results of an empirical study of the effect of firm- specific characteristics on the voluntary disclosure in the 2000/2001 annual reports of 20 commercial banks in Bangladesh. The conceptual model underlying the study is based on economic and political incentives for providing greater detail in the annual reports and accounts. Three hypotheses have been developed and also a regression has been run to investigate the relationship between dependent and independent variables. The results indicate that size and audit firm variables to be significant in determining the disclosure Thus, the study contributes ...
View more >This study reports the results of an empirical study of the effect of firm- specific characteristics on the voluntary disclosure in the 2000/2001 annual reports of 20 commercial banks in Bangladesh. The conceptual model underlying the study is based on economic and political incentives for providing greater detail in the annual reports and accounts. Three hypotheses have been developed and also a regression has been run to investigate the relationship between dependent and independent variables. The results indicate that size and audit firm variables to be significant in determining the disclosure Thus, the study contributes to the enhancement of knowledge regarding financial reporting and disclosure practices of financial companies under the developing countries context, and provides a basis for the conduct of future research in this area.
View less >
View more >This study reports the results of an empirical study of the effect of firm- specific characteristics on the voluntary disclosure in the 2000/2001 annual reports of 20 commercial banks in Bangladesh. The conceptual model underlying the study is based on economic and political incentives for providing greater detail in the annual reports and accounts. Three hypotheses have been developed and also a regression has been run to investigate the relationship between dependent and independent variables. The results indicate that size and audit firm variables to be significant in determining the disclosure Thus, the study contributes to the enhancement of knowledge regarding financial reporting and disclosure practices of financial companies under the developing countries context, and provides a basis for the conduct of future research in this area.
View less >
Journal Title
Corporate Ownership & Control
Volume
4
Issue
3
Copyright Statement
© 2007 VirtusInterpress. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
Subject
Sustainability Accounting and Reporting
Accounting, Auditing and Accountability
Banking, Finance and Investment
Business and Management