The Relationship between Bank Specific Characteristics and the Extent of Disclosure: Evidence from the Banking Sector in Bangladesh
Open Access
- 27 August 2021
- journal article
- Published by ABC Journals in ABC Journal of Advanced Research
- Vol. 10 (2), 89-102
- https://doi.org/10.18034/abcjar.v10i2.589
Abstract
The fundamental motive of this study is to inspect the extent of disclosure of the banking companies in Bangladesh. To calculate the disclosure score of each sample bank, the un-weighted disclosure index has been used. To reveal the findings of this study, researchers have considered five conventional private commercial banks. A period of five years ranging from 2013 to 2017 has been selected for the study. Data have been collected from secondary sources and different statistical techniques like descriptive statistics as well as regression analysis with the respective models have been employed. The study reveals that the average disclosures scores of the sample banks are at a satisfactory level and the significant variation doesn’t exist in the disclosure scores among the sample banks. Multiple regression analysis has been conducted to know whether the significant relationship is available between the extent of disclosure and the specific characteristics of banks and the evidence confirm that the significant relationship is existing between the extent of disclosure and earnings per share, return on assets as well as net profit but not between the disclosure scores and capital adequacy ratio, debt-equity ratio, current ratio, loan deposit ratio, market capitalization ratio as well as total assets.Keywords
This publication has 8 references indexed in Scilit:
- The aspect of vast data management problem in healthcare sector and implementation of cloud computing techniqueMaterials Today, 2021
- Perception of the audience of interests on the qualitative characteristics of financial reportingInternational Journal of Intellectual Property Management, 2021
- NGO's Financial Reporting and Human Capital DevelopmentAmerican Journal of Trade and Policy, 2016
- Influence of Corporate Attributes on Magnitude of Disclosure by Private Commercial Banks in BangladeshSSRN Electronic Journal, 2016
- The Extent of Disclosure of Different Components of Disclosure Index: A Study on Commercial Banks in BangladeshGlobal Disclosure of Economics and Business, 2015
- Commercial Banks’ Attributes and Annual Voluntary Disclosure: The case of LibyaInternational Journal of Accounting and Financial Reporting, 2015
- Variations in Opinions toward Disclosure Trend of Insurance Companies in Bangladesh: An Empirical StudyAmerican Journal of Trade and Policy, 2014
- Disclosure of Non-Financial Information Voluntarily in the Annual Report of Financial Institutions: A Study on Listed Banks of BangladeshEuropean Journal of Business and Economics, 2013