The DOI matches its Crossref record; 19 of the 19 references it cites were found in a registry or an index.
Corporate mandatory disclosure practices in Bangladesh
Abstract
This study reports the results of an empirical investigation of the extent of mandatory disclosure by 94 listed companies in Bangladesh. It also reports the results of the association between company-specific characteristics and mandatory disclosure of the sample companies. The results indicate that companies in general have not responded adequately to the mandatory disclosure requirements of the regulatory bodies. It has been found that companies, on average, disclose 44% of the items of information, which leads to the conclusion that prevailing regulations are ineffective monitors of disclosure compliance by companies. Company age appears to be an insignificant factor for mandatory disclosure. And there is little support for industry size as a predictor of mandatory disclosure except where size is measured by sales. Then it is marginally significant. Profitability was also found to have no effect on disclosure. And status, i.e., whether a company is modern or traditional also has no effect on mandatory disclosure.
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Citations
Cites
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
Lang, M., & Lundholm, R. (1993) · Journal of Accounting Research · doi:10.2307/2491273 · Cited by 2,637
Meek, G. K., Roberts, C. B., & Gray, S. J. (1995) · Journal of International Business Studies · doi:10.1057/palgrave.jibs.8490186 · Cited by 1,303
Inchausti, B. G. (1997) · European Accounting Review · doi:10.1080/096381897336863 · Cited by 807
Wallace, R. S. O., Naser, K., & Mora, A. (1994) · Accounting and Business Research · doi:10.1080/00014788.1994.9729927 · Cited by 788
Wallace, R. S. O., & Naser, K. (1995) · Journal of Accounting and Public Policy · doi:10.1016/0278-4254(95)00042-9 · Cited by 779
Disclosure in the Corporate Annual Reports of Swedish Companies
Cooke, T. E. (1989) · Accounting and Business Research · doi:10.1080/00014788.1989.9728841 · Cited by 752
Corporate Governance and Disclosure Quality
Forker, J. J. (1992) · Accounting and Business Research · doi:10.1080/00014788.1992.9729426 · Cited by 746
The use of disclosure indices in accounting research: A review article
Marston, C. L., & Shrives, P. J. (1991) · The British Accounting Review · doi:10.1016/0890-8389(91)90080-l · Cited by 719
Environmental Performance and Corporate Disclosure
Ingram, R. W., & Frazier, K. B. (1980) · Journal of Accounting Research · doi:10.2307/2490597 · Cited by 675
An Empirical Analysis of the Quality of Corporate Financial Disclosure.
Singhvi, S. S., & Desai, H. B. (1971) · The Accounting Review · doi:10.2308/tar-4482572 · Cited by 583
Cited by
Lopes, P. T., & Rodrigues, L. L. (2007) · The International Journal of Accounting · doi:10.1016/j.intacc.2006.12.002 · Cited by 350
Voluntary disclosure in the annual reports of an emerging country: The case of Qatar
Hossain, M., & Hammami, H. (2009) · Advances in Accounting · doi:10.1016/j.adiac.2009.08.002 · Cited by 314
Metadata
- Authors
- Akhtaruddin, M.
- Venue
- The International Journal of Accounting
- Publisher
- World Scientific Pub Co Pte Lt
- Published
- 2005-01
- Volume
- 40
- Issue
- 4
- Pages
- 399-422
- ISSN
- 0020-7063 (ISSN-L)
- OpenAlex
- W2034319077
- Cited by
- 351
- References
- 19
- FWCI
- 12.95
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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