Artikel
The financial performance and corporate governance disclosure: A study in the annual reports of listed companies of Bangladesh
This research aims to test empirically the relationship between the Financial Performances (Profitability) and the level of Corporate Governance Disclosure (CGD) by the listed non-financial companies in Bangladesh. Data are taken from annual reports of the listed companies in the 2007. This paper is based on a sample of 94 listed companies and Used OLS as a method of estimation. The extent of corporate governance disclosure level is measured using 40 items of information and financial performance (profitability) is measured by return on assets (ROA). Using an unweighted approach for measuring corporate governance disclosure, this approach is most appropriate when no importance is given to any specific user-groups. After establishing the disclosure index, a scoring sheet was developed to assess the extent of corporate governance disclosures. The result shows that the level of Corporate Governance Disclosure (CGD) is positively correlated with the Financial Performances (Profitability).The study provides empirical evidence to policy makers and regulators in South Asia.
- Language
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Englisch
- Bibliographic citation
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Journal: Pakistan Journal of Commerce and Social Sciences (PJCSS) ; ISSN: 2309-8619 ; Volume: 6 ; Year: 2012 ; Issue: 1 ; Pages: 1-11 ; Lahore: Johar Education Society, Pakistan (JESPK)
- Classification
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Wirtschaft
- Subject
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Profitability
Corporate Governance Disclosure
Return on Assets
Rentabilität
Corporate Governance
Normbefolgung
Kleinste-Quadrate-Methode
Bangladesch
- Event
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Geistige Schöpfung
- (who)
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Rouf, Md. Abdur
- Event
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Veröffentlichung
- (who)
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Johar Education Society, Pakistan (JESPK)
- (where)
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Lahore
- (when)
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2012
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Rouf, Md. Abdur
- Johar Education Society, Pakistan (JESPK)
Time of origin
- 2012
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Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Ownership structure and voluntary disclosure in annual reports of Bangladesh
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
A study of the determinants of environmental disclosure quality: evidence from French listed companies
An examination of strategy disclosure in the annual reports of South African listed companies
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Human resource accounting disclosure among listed companies in Vietnam: An empirical study
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Ownership structure and voluntary disclosure in annual reports of Bangladesh
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange