Profitability Attributes and the level of Disclosure: A Study on Listed Pharmaceutical Companies of Bangladesh
DOI:
https://doi.org/10.18034/abcjar.v1i1.1Keywords:
Disclosure Score, Profitability, Pharmaceutical Company, BangladeshAbstract
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.
Downloads
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. DOI: https://doi.org/10.1080/10293574.1994.10510464
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. DOI: https://doi.org/10.1080/096381897336863
Raffournier (1995) The Determinants of Voluntary Financial Disclosure by Swiss Listed companies, The European Accounting Review, Vol.4, No 2, pp.261-280. DOI: https://doi.org/10.1080/09638189500000016
Wallace (1987) “Disclosure of Accounting Information in Developing Countries: A Case Study of Nigeria”, Doctoral Dissertation, University of Exeter, Devon.
Downloads
Published
Issue
Section
License
Copyright (c) 2012 Md. Shakawat Hossain
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
How to Cite
