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.
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