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| Author: | Ahmed, K. Nicholls, D. |
| Title: | The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: The case of Bangladesh |
| Journal: | International Journal of Accounting Education and Research
1994 : VOL. 29:1, p. 62-77 |
| Index terms: | COMPANIES DISCLOSURE DEVELOPING COUNTRIES |
| Language: | eng |
| Abstract: | This study empirically assesses the extent of statutory information disclosure in the corporate annual reports of listed non-financial companies and the impact of selected key company attributes on the degree of disclosure compliance with accounting regulatory statutes in a developing country, Bangladesh. The results showed that none of the sampled companies complied with the existing financial regulations. |
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