Advanced Search
MyIDEAS: Login to save this paper or follow this series

Corporate Financial Reporting on Internet: Global Developments and an Appraisal of Practices in Bangladesh


Author Info

  • Md. Abid Hossain Khan

    (Independent University, Bangladesh)

  • Ahmed Taneem Muzaffar

    (East West University, Bangladesh)

  • Abdul Kader Nazmul

    (American International University-Bangladesh (AIUB))


The use of internet technology for corporate reporting is currently a well-established practice in many countries that have developed securities market. Investors find corporate web sites as a convenient way of collecting financial information of companies. Corporations also find the internet to be the most prompt and economical means of information dissemination. The practice of corporate reporting on the internet is relatively new in Bangladesh. However, the fast development of securities market in Bangladesh has caused expansion of this practice day by day. The paper investigates the emerging issues of online corporate financial reporting in the global context. It then makes an attempt to provide an appraisal of the current practice of corporate financial reporting on the internet by Bangladeshi companies and tries to provide recommendations in the light of global developments. The research reveals that although many of the issues relating to online financial reporting have been addressed by different standard setters worldwide, they have been overlooked in Bangladesh and some of these issues need particular attention for continued development and further guidance in this area.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL:
File Function: First version,
Download Restriction: no

Bibliographic Info

Paper provided by American International University-Bangladesh, Office of Research and Publications (ORP) in its series AIUB Bus Econ Working Paper Series with number AIUB-BUS-ECON-2008-25.

as in new window
Length: 20
Date of creation: Jun 2008
Date of revision: Jun 2008
Handle: RePEc:aiu:abewps:71

Contact details of provider:
Web page:

Related research


This paper has been announced in the following NEP Reports:


No references listed on IDEAS
You can help add them by filling out this form.



This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


Access and download statistics


When requesting a correction, please mention this item's handle: RePEc:aiu:abewps:71. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ziarat H. Khan).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.