Corporate voluntary disclosure practices of banks in Bangladesh
This study aims to explore the corporate voluntary disclosure practices of the listed banks in an emerging economy namely Bangladesh.Results show that the extent of voluntary disclosure significantly improves from 2005 to 2008.However, the level of disclosure items related to corporate governance an...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/13386/1/35.pdf |
| _version_ | 1825803175964180480 |
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| author | Al Mamun, Syed Abdulla Kamardin, Hasnah |
| author_facet | Al Mamun, Syed Abdulla Kamardin, Hasnah |
| author_sort | Al Mamun, Syed Abdulla |
| collection | UUM |
| description | This study aims to explore the corporate voluntary disclosure practices of the listed banks in an emerging economy namely Bangladesh.Results show that the extent of voluntary disclosure significantly improves from 2005 to 2008.However, the level of disclosure items related to corporate governance and risk management are lower than other disclosure categories.Overall findings of this study contribute in the accounting and economic literature by adding
an empirical results of voluntary disclosure of a highly regulated industry from an emerging economy.
Nevertheless, the results have the limitation to generalize for other industries as well as for banks from countries. |
| first_indexed | 2024-07-04T05:52:33Z |
| format | Conference or Workshop Item |
| id | uum-13386 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:52:33Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | eprints |
| spelling | uum-133862016-04-17T06:21:23Z https://repo.uum.edu.my/id/eprint/13386/ Corporate voluntary disclosure practices of banks in Bangladesh Al Mamun, Syed Abdulla Kamardin, Hasnah HG Finance This study aims to explore the corporate voluntary disclosure practices of the listed banks in an emerging economy namely Bangladesh.Results show that the extent of voluntary disclosure significantly improves from 2005 to 2008.However, the level of disclosure items related to corporate governance and risk management are lower than other disclosure categories.Overall findings of this study contribute in the accounting and economic literature by adding an empirical results of voluntary disclosure of a highly regulated industry from an emerging economy. Nevertheless, the results have the limitation to generalize for other industries as well as for banks from countries. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13386/1/35.pdf Al Mamun, Syed Abdulla and Kamardin, Hasnah (2014) Corporate voluntary disclosure practices of banks in Bangladesh. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.075 doi:10.1016/j.sbspro.2014.11.075 doi:10.1016/j.sbspro.2014.11.075 |
| spellingShingle | HG Finance Al Mamun, Syed Abdulla Kamardin, Hasnah Corporate voluntary disclosure practices of banks in Bangladesh |
| title | Corporate voluntary disclosure practices of banks in Bangladesh |
| title_full | Corporate voluntary disclosure practices of banks in Bangladesh |
| title_fullStr | Corporate voluntary disclosure practices of banks in Bangladesh |
| title_full_unstemmed | Corporate voluntary disclosure practices of banks in Bangladesh |
| title_short | Corporate voluntary disclosure practices of banks in Bangladesh |
| title_sort | corporate voluntary disclosure practices of banks in bangladesh |
| topic | HG Finance |
| url | https://repo.uum.edu.my/id/eprint/13386/1/35.pdf |
| work_keys_str_mv | AT almamunsyedabdulla corporatevoluntarydisclosurepracticesofbanksinbangladesh AT kamardinhasnah corporatevoluntarydisclosurepracticesofbanksinbangladesh |