Corporate Financial Reporting in Developing Countries. Evidence from Bangladesh

      Аннотация: Financial reporting in developing countries is normally characterized by lack of transparency, adequacy, reliability and timeliness. One researcher compared it with modern bikini with the phrase ‘what they reveal is interesting but what they conceal is vital’. The knowledge & skills of users’ of financial reporting in developing countries is not equal to the users of developed countries and practice of financial reporting in developing countries is not as strong as developed countries. In this context, this practical hand book has provided a deep understanding of various aspects of corporate financial reporting in Bangladesh. Along with three types of Disclosure Index, the relationship between corporate variables and the extent of disclosures has been examined in this study. The users’ perception reveals a negative impression about corporate financial reporting in Bangladesh. The main beneficiaries’ are the students, academics, researchers, local and international policy makers or institutions who are interested in profound understanding of various aspects of corporate financial reporting.

Ключевые слова: Bangladesh, Disclosure index, financial reporting, Dichotomous Approach, PC Approach, Corporate Attributes, Users' Perception, Qualitative Characteristics, Independent Financial Reporting Council, Causes of Poor Financial Reporting