The main thrust of this paper is to assess the level of mandatory disclosures attributable to the quality of mandatory disclosure practices by the listed companies in Bangladesh. It is also designed to examine the trend of disclosure over the year and to investigate the variation of disclosure across the samples and industries for measuring the quality of disclosure practices. Thirty annual reports for the year 2006-2010 of non-financial companies with listed Dhaka Stock Exchange in Bangladesh have been considered as sample to find the empirical result of this study. The outcome of the analysis reveals that the mean score of mandatory disclosure is 59.28 percent with a range of 45.34% to 71.85% and 87 percent of sample companies have shown a significant difference in the disclosure scores in their annual reports. The T-test result shows that there is a significant variation of disclosure among the sample firms and a little variation is observed over the years. But the result of F-test reports no variation of disclosure across the industrial sectors. The overall findings of this study is that the quality of mandatory disclosure practiced by listed companies in Bangladesh is being improved over the years at a little variation.
Mohammad Abu Sufian,
The Quality of Mandatory Disclosure by Listed Companies in Bangladesh, Journal of Finance and Accounting.
Vol. 4, No. 4,
2016, pp. 194-201.
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