Disclosure on Corporate Governance Issues in Bangladesh : A Survey of the Annual Reports

The paper investigates some corporate attributes that influence the corporate governance disclosure in Bangladesh. An OLS regression model has been used to analyze the data of 100 sample companies listed either with Dhaka Stock Exchange or Chittagong Stock Exchange in 2004. We find that some corporate attributes such as multinational affiliation, linkage of auditor with big four audit firms, concentrated ownership by sponsor and banking companies influence significantly on corporate governance disclosures