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The Extent of Disclosure of Different Components of Disclosure Index: A Study on Commercial Banks in Bangladesh
Global Disclosure of Economics and Business
View Archive Info| Field | Value | |
| Title |
The Extent of Disclosure of Different Components of Disclosure Index: A Study on Commercial Banks in Bangladesh
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| Creator |
Neogy, Taposh Kumar
Ahmed, Alim Al Ayub |
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| Subject |
Financial Statements, Items of Disclosure, Disclosure Index, Commercial Banks, Bangladesh
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| Description |
This discussion highlights the disclosure score of different components of disclosure index of the selected state-owned commercial banks inBangladesh. The annual reports of the selected commercial banks were analyzed to determine the extent of disclosure score of different components of disclosure index which contained the items of information included in the disclosure index of the selected commercial banks during the period under study. An index of disclosure has constructed less than seven heading to measure the extent of disclosure score of different components of disclosure index such as company profile items, corporate structure items, accounting policy items, balances sheet assets items, balance sheet liabilities items, income statement debit items and income statement credit items. This study shows that the disclosure score of different components of disclosure index is satisfactory and there was significant and non significant difference in disclosure score of different components of disclosure index between the selected state-owned commercial banks in different years. Handle: http://hdl.handle.net/20.500.11903/gdeb.v4n2.3
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| Publisher |
i-Proclaim
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| Contributor |
—
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| Date |
2015-12-07
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://i-proclaim.my/archive/index.php/gdeb/article/view/86
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| Source |
Global Disclosure of Economics and Business; Vol 4, No 2 (2015): 8th Issue; 100-110
2307-9592 2305-9168 |
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| Language |
eng
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| Relation |
http://i-proclaim.my/archive/index.php/gdeb/article/view/86/85
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| Rights |
Copyright (c) 2016 Taposh Kumar Neogy, Alim Al Ayub Ahmed
http://creativecommons.org/licenses/by-nc/4.0 |
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