Profitability Attributes and the level of Disclosure: A Study on Listed Pharmaceutical Companies of Bangladesh

Authors

  • Md. Shakawat Hossain Jagannath University

DOI:

https://doi.org/10.18034/abcjar.v1i1.1

Keywords:

Disclosure Score, Profitability, Pharmaceutical Company, Bangladesh

Abstract

The objective of the study is to examine empirically the likely association between the level of disclosure and various profitability attributes. In order to identify the determinants of disclosure, regression analysis, multiple linear regression techniques have been used. The analysis and discussion of the study have already established the fact that the extent of disclosure varies across pharmaceutical company and across various sections of pharmaceutical company annual reports. The paper has been prepared having in minded the significant corporate attributes that are significantly associated with the level of disclosure.

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Author Biography

  • Md. Shakawat Hossain, Jagannath University

    Assistant Professor, Department of Accounting & Information Systems, Jagannath University, BANGLADESH

     

References

Ahmed (2009), “Compliance of Financial Disclosure in the Corporate Annual Reports of Banking Sector of Bangladesh”, Published PhD Dissertation. Rajshahi University.

Ahmed and Nicholls (1994), “The Impact of Non-financial Company Characteristics on Mandatory Compliance in Developing Countries: The Case of Bangladesh”. The International Journal of Accounting, Vol.29, No. 1, pp. 60-77.

Belkaoui and Kahl (1978) “Corporate Financial Disclosure in Canada” Research Monograph No. 1 (Vancouver: Canadian Certified General Accountants Association)

Hossain (1998) "Disclosure of Financial Information in Developing Countries: A Comparative Study of non-financial Companies in India, Pakistan and Bangladesh", Ph.D. Dissertation, School of Accounting and Finance, Victoria University of Manchester, UK, July 1998.

Inchausti (1997) “The Influence of Company Characteristics and Accounting Regulations on Information Disclosed by Spanish Firms”, The European Accounting Review, Vol. 1, No. 1, pp. 45-68.

Raffournier (1995) The Determinants of Voluntary Financial Disclosure by Swiss Listed companies, The European Accounting Review, Vol.4, No 2, pp.261-280.

Wallace (1987) “Disclosure of Accounting Information in Developing Countries: A Case Study of Nigeria”, Doctoral Dissertation, University of Exeter, Devon.

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Published

2012-06-30

Issue

Vol. 1 No. 1 (2012): January-June

Section

Articles

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How to Cite

Hossain, M. S. . (2012). Profitability Attributes and the level of Disclosure: A Study on Listed Pharmaceutical Companies of Bangladesh. ABC Journal of Advanced Research, 1(1), 8-15. https://doi.org/10.18034/abcjar.v1i1.1

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