The Extent of Disclosure of Different Components of Disclosure Index: A Study on Commercial Banks in Bangladesh

Global Disclosure of Economics and Business

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Field Value
 
Title The Extent of Disclosure of Different Components of Disclosure Index: A Study on Commercial Banks in Bangladesh
 
Creator Neogy, Taposh Kumar
Ahmed, Alim Al Ayub
 
Subject Financial Statements, Items of Disclosure, Disclosure Index, Commercial Banks, Bangladesh
 
Description This discussion highlights the disclosure score of different components of disclosure index of the selected state-owned commercial banks inBangladesh. The annual reports of the selected commercial banks were analyzed to determine the extent of disclosure score of different components of disclosure index which contained the items of information included in the disclosure index of the selected commercial banks during the period under study. An index of disclosure has constructed less than seven heading to measure the extent of disclosure score of different components of disclosure index such as company profile items, corporate structure items, accounting policy items, balances sheet assets items, balance sheet liabilities items, income statement debit items and income statement credit items. This study shows that the disclosure score of different components of disclosure index is satisfactory and there was significant and non significant difference in disclosure score of different components of disclosure index between the selected state-owned commercial banks in different years. Handle: http://hdl.handle.net/20.500.11903/gdeb.v4n2.3 
 
Publisher i-Proclaim
 
Contributor
 
Date 2015-12-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://i-proclaim.my/archive/index.php/gdeb/article/view/86
 
Source Global Disclosure of Economics and Business; Vol 4, No 2 (2015): 8th Issue; 100-110
2307-9592
2305-9168
 
Language eng
 
Relation http://i-proclaim.my/archive/index.php/gdeb/article/view/86/85
 
Rights Copyright (c) 2016 Taposh Kumar Neogy, Alim Al Ayub Ahmed
http://creativecommons.org/licenses/by-nc/4.0
 

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