Financial Reporting Practices in the Textile Manufacturing Sectors of Bangladesh

ABC Journal of Advanced Research, Volume 3, No 2, pp. 57-68, 2014

12 Pages Posted: 23 Feb 2015

See all articles by Dr. Md. Rouf

Dr. Md. Rouf

Daffodil International University

Md. Hasan

Uttara University, Bangladesh

Alim Al Ayub Ahmed

Jiujiang University

Date Written: 2014

Abstract

The aim of this study is to examine the factors that influence companies to disclose voluntary information in their annual reports of Textile Manufacturing Companies in Bangladesh. The study is used ordinary least squares (OLS) regression model to examine the relationship between dependent variable and independent variables. The factors are proportion of independent non-executive directors (INDs), board size, board audit committee, ownership structure, Profitability and firm size. The extent of voluntary disclosure level is measured by using 68 items of information. Data have been taken from annual reports of 21 listed Textile Manufacturing Companies in DSE of Bangladesh-2010. The result shows a positive association between board size and voluntary disclosure and also total assets with voluntary disclosure. In contrast, the extent of voluntary disclosure is negatively related to the ownership structure.

Keywords: Corporate Governance, Voluntary Disclosure, Textile Companies, DSE

Suggested Citation

Rouf, Dr. Md. and Hasan, Md. and Ahmed, Alim Al Ayub, Financial Reporting Practices in the Textile Manufacturing Sectors of Bangladesh (2014). ABC Journal of Advanced Research, Volume 3, No 2, pp. 57-68, 2014. Available at SSRN: https://ssrn.com/abstract=2567577

Dr. Md. Rouf (Contact Author)

Daffodil International University ( email )

102 Sukrabad, Mirpur Road, Dhanmondi
Dhaka, 1207
Bangladesh

HOME PAGE: http://https://scholar.google.com/citations?user=vQl2blAAAAAJ&hl=en

Md. Hasan

Uttara University, Bangladesh ( email )

House-4, 5 & 6, Road-15
Sector-6
Uttara, Dhaka 1230
Bangladesh

Alim Al Ayub Ahmed

Jiujiang University ( email )

Quinjin Donglu
Jiujiang, 332005
China

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