Article2013

Corporate Governance and Financial Disclosures: Bangladesh Perspective

Md. Shamimul Hasan · Syed Zabid Hossain · Robert J. Swieringa

25 citations0/0 files storedResearch Journal of Finance and Accounting

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

Financial reporting disclosures are very essential to the shareholders of a company because they frequently use these disclosures for their economic decisions about the business enterprise. Board of directors, corporate management and external auditor may have an influence on financial reporting disclosures. From this perspective, the study investigates the influence of corporate governance on financial reporting disclosures. The results show that corporate governance is significantly associated with the extent of financial reporting disclosures. External auditor, multilisting and profitability are significantly (5 per cent level) associated with overall financial reporting disclosures index.

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References

1983Separation of Ownership and Control 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 1998The Effect of Audit Quality on Earnings Management*1978Towards a Positive Theory of the Determination of Accounting Standards.2001Financial accounting information and corporate governance 2003Corporate Governance: Decades of Dialogue and Data 2003Corporate governance and voluntary disclosure

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2020THE IMPACT CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING: EMPIRICAL EVIDENCE FROM PALESTINE

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