The Extent of Disclosure of Different Components of Disclosure Index: A Study on Commercial Banks in Bangladesh

  • Taposh Kumar Neogy Assistant Professor (Accounting), Institute of Business Administration (IBA), Rajshahi (under National University), BANGLADESH
  • Alim Al Ayub Ahmed 2Assistant Professor (Accounting), Faculty of Business, ASA University Bangladesh, Dhaka, BANGLADESH
Keywords: Financial Statements, Items of Disclosure, Disclosure Index, Commercial Banks, Bangladesh

Abstract

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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Published
2015-12-07
How to Cite
Neogy, T. K. and Ahmed, A. A. A. (2015) “The Extent of Disclosure of Different Components of Disclosure Index: A Study on Commercial Banks in Bangladesh”, Global Disclosure of Economics and Business, 4(2), pp. 100-110. Available at: http://i-proclaim.my/archive/index.php/gdeb/article/view/86 (Accessed: 6December2019).
Section
Articles