Nurunnabi, Mohammad; Karim, A.K.M. Waresul; Norton, Simon - In: International Journal of Managerial and Financial Accounting 3 (2011) 1, pp. 32-54
This paper seeks to draw the current picture of accounting transparency, the obstacles to achieving it, and the way forward for developing countries in general, and Bangladesh in particular. Interviews of preparers, users and standard setters in Bangladesh comprise the main source of data for...