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Disclosure of Non-Financial Information Voluntarily in the Annual Report of Financial Institutions: A Study on Listed Banks of Bangladesh

European Journal of Business and Economics

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Title Disclosure of Non-Financial Information Voluntarily in the Annual Report of Financial Institutions: A Study on Listed Banks of Bangladesh
 
Creator Arif, Hussain Muhammad; Department of Business Administration
Sylhet International University, Sylhet
Tuhin, Mehedi Hasan; Department of Business Administration
Sylhet International University, Sylhet
 
Subject Annual Report, Mandatory Information, Voluntary Disclosure, Non-Financial Information
M41
 
Description The aim of this paper is to measure the extent of disclosure of voluntary non-financial information in the annual reports of listed banks in Bangladesh. An effort has also been made to identify the company specific factors responsible for disclosing voluntary non-financial information in addition to mandatory information. An unweighted disclosure index with 48 items has been used to measure the extent of disclosure. The study reveals that most of the listed banks of Bangladesh are making satisfactory level of voluntary disclosure with average score of about 62%. The findings also show that out of three company specific attributes, age and size are significant in explaining the level of voluntary disclosure.
 
Publisher CBU, o.p.s.
 
Contributor —
 
Date 2013-09-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.journals.cz/index.php/EJBE/article/view/397
10.12955/ejbe.v8i2.397
 
Source European Journal of Business and Economics; Vol 8, No 2 (2013)
1804-9699
10.12955/ejbe.v8i2
 
Language eng
 
Relation http://ojs.journals.cz/index.php/EJBE/article/view/397/391
 
Rights Copyright (c) 2013 Hussain Muhammad Arif, Mehedi Hasan Tuhin
https://creativecommons.org/licenses/by/3.0/