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Corporate mandatory disclosure practices in Bangladesh

Citations

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Cited by:

  1. Gerry Gallery & Emerson Cooper & John Sweeting, 2008. "Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards," Australian Accounting Review, CPA Australia, vol. 18(3), pages 257-273, September.
  2. Ali Altug Bicer & Isam Abdelhafid A. Milad, 2020. "The Impact of Firm Characteristics on the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 9(2), pages 13-25, April.
  3. Hearn, Bruce, 2010. "Time varying size and liquidity effects in South Asian equity markets: A study of blue-chip industry stocks," International Review of Financial Analysis, Elsevier, vol. 19(4), pages 242-257, September.
  4. Kirti Aggarwal, 2021. "Relationship between Company Characteristics and HR Disclosure Level: Evidences from Indian Public Sector Companies," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 46(4), pages 399-421, November.
  5. Chowdhury Saima Ferdous, 2018. "Corporate Governance in Bangladesh: Evidence of Compliance," International Business Research, Canadian Center of Science and Education, vol. 11(3), pages 88-109, March.
  6. Araniyar C. Isukul & John J. Chizea, 2017. "Corporate Governance Disclosure in Developing Countries: A Comparative Analysis in Nigerian and South African Banks," SAGE Open, , vol. 7(3), pages 21582440177, July.
  7. Ripon Kumar Dey & Syed Zabid Hossain & Zabihollah Rezaee, 2018. "Financial Risk Disclosure and Financial Attributes among Publicly Traded Manufacturing Companies: Evidence from Bangladesh," JRFM, MDPI, vol. 11(3), pages 1-16, August.
  8. Giuseppe Nicolo’ & Francesca Manes-Rossi & Johan Christiaens & Natalia Aversano, 2020. "Accountability through intellectual capital disclosure in Italian Universities," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 1055-1087, December.
  9. Reza Zare & Hoda Kiafar & Fatemeh Rasouli & Leila Sadeghi & Sadegh Behbahani, 2013. "Examining Financial Leverage, Profitability and Firm Life Influencing Nonfinancial Information Disclosure Quality," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 6(6), pages 163-175, December.
  10. Ahmadi Ali & Bouri Abdelfettah, 2019. "Financial Disclosure Information, Board of Directors, and Firm Characteristics among French CAC 40 Listed Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(3), pages 941-957, September.
  11. Nurunnabi, Mohammad, 2014. "‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 230-238.
  12. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007. "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, vol. 42(1), pages 25-56.
  13. Mohammed Hossain & Masrur Reaz, 2007. "The determinants and characteristics of voluntary disclosure by Indian banking companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(5), pages 274-288, December.
  14. Changjun Zheng & Niluthpaul Sarker & Shamsun Nahar, 2018. "Factors affecting bank credit risk: An empirical insight," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 8(2), pages 1-3.
  15. Javed Siddiqui, 2010. "Development of Corporate Governance Regulations: The Case of an Emerging Economy," Journal of Business Ethics, Springer, vol. 91(2), pages 253-274, January.
  16. Nurunnabi, Mohammad, 2015. "The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country," Advances in accounting, Elsevier, vol. 31(1), pages 136-149.
  17. Tunji Siyanbola, Trimisiu & Ifeanyi Ogbebor, Peter, 2019. "The Relationship Between Accounting Information Disclosures And Investment Decisions Of Listed Firms In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(1), pages 59-77, June.
  18. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
  19. Mario Carrara & Diogenis Baboukardos & Cunningham Garry M. & Hassel Lars G., 2011. "The Impact Of Ifrs On Reporting For Business Combinations: An In-Depth Analysis Using The Telecommunications Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 557-593, July.
  20. Nurunnabi, Mohammad, 2014. "The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS," Advances in accounting, Elsevier, vol. 30(2), pages 413-424.
  21. Ioraver N. Tsegba & Joy Semberfan & Gabriel M. Tyokoso, 2017. "Firm Characteristics and Compliance with International Financial Reporting Standards (IFRS) by Listed Financial Services Companies in Nigeria," Applied Finance and Accounting, Redfame publishing, vol. 3(1), pages 83-93, February.
  22. Thanh Hung Nguyen & Quang Trong Vu & Duc Minh Nguyen & Hoang Long Le, 2021. "Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam," Sustainability, MDPI, vol. 13(15), pages 1-16, July.
  23. Aminah Nalikka, 2009. "Impact of Gender Diversity on Voluntary Disclosure in Annual Reports," Accounting & Taxation, The Institute for Business and Finance Research, vol. 1(1), pages 101-113.
  24. Md. Rezaul Karim & Atia Ibnat Riya, 2022. "Compliance of disclosure requirements of IFRS 15: an empirical evidence from developing economy," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 301-312, September.
  25. Khaled Ahmad Kharashgah & Noor Afza Binti Amran & Rokiah Binti Ishak, 2019. "The Impact of Audit Committee Characteristics on Real Earnings Management: Evidence from Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 84-97, October.
  26. Momin, Mahmood Ahmed & Parker, Lee D., 2013. "Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh," The British Accounting Review, Elsevier, vol. 45(3), pages 215-228.
  27. Niclas Hellman & Jordi Carenys & Soledad Moya Gutierrez, 2018. "Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 242-321, May.
  28. Dhouha Bouaziz, 2024. "Does the CEO’s Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 107-133, January.
  29. Niluthpaul Sarker & Kazi Md. Nasir Uddin, 2021. "The Factors Affecting Bank’s CSR Expenditures: Evidence from Bangladesh," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 11(6), pages 1-4.
  30. Omole Ilesanmi I. & Adewumi Ayodeji & Ochei Ngozi Fidelia, 2023. "Environmental Cost and Economic Performance of Nigerian Shipping Lines," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(3), pages 664-676, March.
  31. Samuel Akpovwre Eyenubo & Mudzamir Mohamed & Mohammad Ali, 2017. "An Empirical Analysis on the Financial Reporting Quality of the Quoted Firms in Nigeria: Does Audit Committee Size Matter?," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(9), pages 50-63, September.
  32. Emmanuel Mensah & Christopher Boachie, 2023. "Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 431-450, December.
  33. Kabir Ibrahim, 2015. "The Impact of Firm Characteristics on IFRS 8 Disclosure in the Transition Period in Nigeria," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 4(4), pages 1-13, December.
  34. Mathuva, David Mutua & Kiweu, Josephat Mboya, 2016. "Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya," Advances in accounting, Elsevier, vol. 35(C), pages 197-206.
  35. Azlan Amran & Yashar Salamzadeh & Athivagar Athinarayanan, 2021. "Climate Change Adaptation Disclosure Among the Companies in the Asia-Pacific Region: A Study Selected From the Forbes Global 2000 Leading Companies List," International Journal of Asian Business and Information Management (IJABIM), IGI Global, vol. 12(3), pages 1-21, July.
  36. repec:spt:apfiba:v::y:2018:i::f:8_2_3 is not listed on IDEAS
  37. Aparna Bhatia & Megha Mahendru, 2020. "Is Institutional Environment the Only Force Behind Corporate Social Responsibility Disclosure? An Insight into Indian Companies," Indian Journal of Corporate Governance, , vol. 13(1), pages 34-62, June.
  38. Lars Moratis & Max van Egmond, 2018. "Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
  39. Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
  40. Mohd Shoeb & Aamir Aslam & Anam Aslam, 2022. "Environmental Accounting Disclosure Practices: A Bibliometric and Systematic Review," International Journal of Energy Economics and Policy, Econjournals, vol. 12(4), pages 226-239, July.
  41. Reajmin Sultana, 2021. "Family ownership, information problem and firm performance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(6), pages 73-82, September.
  42. Mohammad Saleh Altarawneh, 2023. "How Company Characteristics Influence Measurement Practices and Disclosure Level Prescribed within IAS 41," JRFM, MDPI, vol. 16(6), pages 1-34, May.
  43. Ahmadi, Ali & Nakaa, Nejia & Bouri, Abdelfettah, 2018. "Chief Executive Officer attributes, board structures, gender diversity and firm performance among French CAC 40 listed firms," Research in International Business and Finance, Elsevier, vol. 44(C), pages 218-226.
  44. Seth Nana Kwame Appiah-Kubi & Housam Rjoub, 2017. "Adoption and compliance with ifrs by listed firms in ghana and the extent of financial statement disclosures," Computational Methods in Social Sciences (CMSS), "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences, vol. 5(2), pages 10-25, December.
  45. Zlatković Matea, 2015. "Internet Transparentnost u Finansijskom Sektoru Bosne i Hercegovine/ Internet Transparency in Financial Sector in Bosnia and Herzegovina," Economics, Sciendo, vol. 3(2), pages 73-88, December.
  46. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis, 2018. "The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 52-73.
  47. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
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