Abstract
The aim of this paper is to measure the extent of disclosure of voluntary non-financial information in the annual reports of listed banks in Bangladesh. An effort has also been made to identify the company specific factors responsible for disclosing voluntary non-financial information in addition to mandatory information. An unweighted disclosure index with 48 items has been used to measure the extent of disclosure. The study reveals that most of the listed banks of Bangladesh are making satisfactory level of voluntary disclosure with average score of about 62%. The findings also show that out of three company specific attributes, age and size are significant in explaining the level of voluntary disclosure.
Highlights
Background about the BankCorporate Strategic InformationCorporate Governance Information Risk ManagementAccounting Policy reviewEmployee Information Key StatisticsCorporate Social Disclosure Others Source: AuthorsA total of 48 items under nine Categories of voluntary information are identified as relevant and expected to be disclosed in the annual reports of Bangladesh Banking companies
The following Ordinary Least Square (OLS) regression model is developed in order to assess the effect of each independent variable on the dependent variable, the voluntary disclosure level: Y = β0 + β1 X 1 + β2X2 +β3X3 +e
This section aims to answer the first research question related to the extent of voluntary disclosure in the annual reports of listed banks
Summary
A total of 48 items under nine Categories of voluntary information are identified as relevant and expected to be disclosed in the annual reports of Bangladesh Banking companies. The following Ordinary Least Square (OLS) regression model is developed in order to assess the effect of each independent variable on the dependent variable, the voluntary disclosure level:. Researchers such as Wallace et al (1994), Cooke (1991 & 1992), Karim (1995), Hossain et al (1994), Ahmed and Nicholls (1994) and Hossain (2000 & 2001) used unweighted approach in their studies.
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