Evaluation of the Legal Framework and Accounting Standards: A Study on Mobile Telecommunication Companies in Bangladesh
DOI:
https://doi.org/10.18034/abcjar.v4i1.43Keywords:
Accounting Standards, Mobile Telecommunication Companies, Legal Framework Evaluation, BangladeshAbstract
This present study analysis the application of legal framework and compliance with accounting standards of the selected mobile telecommunication companies in Bangladesh. In the analysis of the opinions of the respondents, it is evident that the most of the respondents think that the selected mobile telecommunication companies moderately apply legal framework for preparing the financial statements and the null hypothesis is accepted which means that there is no significant difference of opinions among the respondents regarding the application of legal framework for preparing the financial statements of the selected companies. It is also evident that most of the respondents think that the selected mobile telecommunication companies moderately comply with accounting standards for preparing the financial statement and the null hypothesis is rejected which indicates that there is significant difference of opinions among the respondents regarding the degree of compliance with accounting standards for preparing the financial statements of the selected mobile telecommunication companies.
Metrics
Downloads
References
Ahmed AAA and Ahmad M. 2009. An Empirical Analysis of Performance Measurement of the Disclosure in Financial Reporting: A Study of Banking Sector in Bangladesh COMSATS Institute if Information Technology 2nd COMSATS International Business Research Conference. Lahore, Pakistan: CIIT.
Ahmed AA and Dey MM. 2009. Timeliness attributes and the extent of accounting disclosure: a study of banking companies in Bangladesh Osmania Journal of International Business Studies, 4, 64-71.
Ahmed AA and Dey MM. 2011. Accounting Disclosure Scenario: An Empirical Study of the Banking Sector of Bangladesh Accounting & Management Information Systems, 9.
Ahmed AA and Neogy TK. 2009. Merger & Acquisitions (M&A) Goodwill Accounting: Principles and Practice The Bangladesh Accountant, 65, Oct-Dec.
Ahmed AA and Neogy TK. 2010. Forensic Accounting in Bangladesh: Emergence and Introduction Development Compilation, 3, 71-82.
Ahmed AA, Dey MM, Akhter W and Raza A. 2011. Timeliness attributes and the extent of accounting disclosure: a study of banking companies in Bangladesh Interdisciplinary Journal of Contemporary Research in Business, 3, 915-925.
Ahmed AA, Dey MM, Akhter W and Raza A. 2011. Timeliness attributes and the extent of accounting disclosure: a study of banking companies in Bangladesh Interdisciplinary Journal of Contemporary Research in Business, 3, 915-925.
Ahmed AA, Khan W and Hossain MS. 2011. Reporting Practice of Accounting Disclosure on Changes in Listed Companies of Bangladesh ASA University Review, 5, 83-96.
Ahmed AA. 2012. Disclosure of Financial Reporting and Firm Structure as a Determinant: A Study on the Listed Companies of DSE ASA University Review, 6, 44-60.
Ahmed AA. In: Business Management (https://www.lap-publishing.com/), ed. 2012. Compliance of Financial Disclosure: Long Walk to Accounting Research 1 Germany: LAP LAMBERT Academic Publishing.
Akter, N., Rahman, M., & Akter, S. (2013). Introducing a Phenomenon of Single Junction Multiple Band-gap Solar Cell Compared to Single Junction or Multi Junction Solar Cell to Achieve High Efficiency. ABC Journal Of Advanced Research, 2(1), 30-35.
Alam, N., & Rubel, A. (2014). Impacts of Corporate Social Responsibility on Customer Satisfaction in Telecom Industry of Bangladesh. ABC Journal Of Advanced Research, 3(2), 26-37.
Alam, S. (2015). Factors Affecting Job Satisfaction, Motivation and Turnover Rate of Medical Promotion Officer (MPO) in Pharmaceutical Industry: A Study Based in Khulna City. Asian Business Review, 1(2), 126-131.
Audited Annual Reports of Grameenphone Ltd. and Teletalk Bangladesh Limited.
Awan, A. (2015). Shifting Global Economic Paradigm. Asian Business Review, 4(3), 35-40.
Bangladesh Economic Review, (2006), Economic Adviser’s Wing, Finance Division, Ministry of Finance, Government of the People’s Republic of Bangladesh.
Basu, S. P. and Das, M. (2006), “Practice in Accountancy”, 11th Edition, Kolkata, Rabindra Library, Volume Two, pp. 1306-1307.
Chowdhuary, et. al., (2010), “Application of Different IAS/IFRS in Preparing Financial Statements- A Study of Bangladeshi Private Commercial Banks”, the Bangladesh Accountant, pp. 01-09.
Chowdhury, M., & Rahman, M. (2015). Consumer Attitude Towards the Cell Phone: A study on Young Generations of Chittagong Metropolitan City, Bangladesh. Asian Business Review, 3(3), 16-20.
Dey, (2007), “Accounting Information System in Commercial Banks - An Evaluation in Bangladesh”, the Bangladesh Accountant, pp 80-88.
Faruk, M. (2015). The Effect of FDI to Accelerate the Economic Growth of Bangladesh and Some Problems & Prospects of FDI. Asian Business Review, 2(2), 37-43.
Fatema, M., Azad, M., & Masum, A. (2015). Impact of Brand Image and Brand Loyalty in Measuring Brand Equity of Islami Bank Bangladesh Ltd.. Asian Business Review, 2(1), 42-46.
Haider and Akhter, (2006), “Accounting Information Quality: An Area of Extended Thinking”, the Cost and Management, Vol. 34, No. 3, pp. 5-14.
Hossain, (2010), “Financial Reporting Practices of Listed Pharmaceutical Industry in Bangladesh”, Unpublished Ph. D Thesis, National University.
Moscove and Simkin (1981), “Accounting Information Systems”, John Wiley & Sons, New York.
Muttakin and Hossain (2003), “Presentation of Financial Statements: A Study of the Listed Cement Companies”, the Bangladesh Accountant, pp. 22-32.
Neogy, T. (2014). Evaluation of the Companies’ Performance: A Study on Mobile Telecommunication Companies in Bangladesh. American Journal Of Trade And Policy, 1(3), 33-38.
Romney and Steinbart, (2006), “Accounting Information Systems”, Tenth Edition, Person Education, Inc., U.S.A.
Sajady et. al. (2008), “Evaluation of the Effectiveness of Accounting Information Systems”, International Journal of Information Science and Technology, Volume 6, Number 2, pp. 49-59.
Siddique, M., Neogy, T., & Islam, M. (2014). Variations in Opinions toward Disclosure Trend of Insurance Companies in Bangladesh: An Empirical Study. American Journal Of Trade And Policy, 1(1), 42-50.
Siddiqui and Chowdhury, (2003), “Relevance of Accounting Information in Bangladesh: An Empirical Study”, Journal of Business Studies, Vol. XXIV, No. 2, pp. 119-126.
Weygandt, et. al. (1976), “Accounting Principles”, John Wiley & Sons Inc., 6th Ed., New York.
Wilkinson, et. al. (1986), “Accounting and Information Systems”, Second Edition, John Wiley and Sons, Inc., U.S.A
--0--
Downloads
Published
Issue
Section
License
