Influence of Corporate Attributes on Magnitude of Disclosure by Private Commercial Banks in Bangladesh

18 Pages Posted: 11 Nov 2020

See all articles by Md. Tahidur Rahman

Md. Tahidur Rahman

Bangladesh Army International University of Science and Technology

Mohammad Uddin

Independent

Date Written: January 31, 2016

Abstract

The study reports the results of an empirical investigation of the magnitude of disclosure by listed Private Commercial Banks (PCBs) in Bangladesh and the attributes influencing it. For the purpose of the study, samples were taken following the purposive sampling approach covering about 21 percent of the population. A researcher developed unweighted disclosure checklist containing 247 information items divided into ten groups, were utilized. Applying the Dichotomous scoring procedure, the study found an average disclosure of 75.76 percent with a constant growth during the study period. Significant differences were found while comparing the disclosure level among the years and among the sample banks under study. Out of the eight variables, the regression model used in the study found Log total assets, Return on Equity (ROE), and EPS as three influential contributors to disclosure; while other five variables were found to have insignificant influence on disclosure of PCBs in Bangladesh.

Keywords: Banking Sector, Corporate Attributes, Disclosure, Disclosure Index, Financial Reporting, Private Commercial Bank

JEL Classification: M41, G24

Suggested Citation

Rahman, Md. Tahidur and Uddin, Mohammad, Influence of Corporate Attributes on Magnitude of Disclosure by Private Commercial Banks in Bangladesh (January 31, 2016). Available at SSRN: https://ssrn.com/abstract=3696975 or http://dx.doi.org/10.2139/ssrn.3696975

Md. Tahidur Rahman (Contact Author)

Bangladesh Army International University of Science and Technology ( email )

Comilla Cantonment
Comilla, 3500
Bangladesh

Mohammad Uddin

Independent ( email )

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