Since 2014
Variations in Opinions toward Disclosure Trend of Insurance Companies in Bangladesh: An Empirical Study
American Journal of Trade and Policy
View Archive Info| Field | Value | |
| Title |
Variations in Opinions toward Disclosure Trend of Insurance Companies in Bangladesh: An Empirical Study
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| Creator |
Siddique, Md. Abu Bokar; Associate Professor in Accounting, Department of Humanities, Rajshahi University of Engineering & Technology, Rajshahi, BANGLADESH
Neogy, Taposh Kumar; Assistant Professor in Accounting, Institute of Business Administration (IBA), (Under National University), Rajshahi, BANGLADESH Islam, Md. Rabiul; Lecturer in Management, Department of Humanities, Rajshahi University of Engineering & Technology, Rajshahi, BANGLADESH |
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| Subject |
Financial disclosure, Insurance company, Bangladesh
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| Description |
The study is an attempt to examine empirically the perceptions of a sample of users of reported information regarding the use of annual reports for decision making, adequacy, reliability, consistency, comparability, relevance, satisfaction and compliance of BASs (IASs) in preparing annual report. Results of the study demonstrated that there is a lack of disclosure in the annual reports of insurance companies. The study also found insignificant variations in opinions towards adequacy, consistency, relevance, satisfaction and compliance of provisions of Bangladesh Accounting Standards in disclosure policy of the companies while there are significant variations in responses regarding reliability and comparability of accounting information disclosed in the annual reports. Insurance companies should develop their reporting policy to satisfy their users through compliance the disclosure requirements of international standards.
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| Publisher |
Asian Business Consortium
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| Contributor |
—
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| Date |
2014-04-03
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Identifier |
http://journals.abc.us.org/index.php/ajtp/article/view/547
10.18034/ajtp.v1i1.547 |
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| Source |
American Journal of Trade and Policy; Vol 1, No 1 (2014): Inaugural Issue; 42 - 50
2313-4755 2313-4747 |
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| Language |
en
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| Rights |
Copyright (c) 2015 Md. Abu Bokar Siddique, Taposh Kumar Neogy, Md. Rabiul Islam
http://creativecommons.org/licenses/by-nc/4.0 |
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