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.

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Abstract

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.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia
Uncontrolled Keywords:	Information asymmetry; voluntary disclosure; banks; emerging economy; convergence
Subjects:	H Social Sciences > HG Finance
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	09 Mar 2015 08:04
Last Modified:	17 Apr 2016 06:21
URI:	https://repo.uum.edu.my/id/eprint/13386

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