Sultana, Reajmin; Ghosh, Ratan; Sen, Kanon Kumar - In: Asian journal of economics and banking : AJEB 6 (2022) 1, pp. 122-139
Purpose - To investigate the consequence of COVID-19 pandemic on the financial reporting and disclosure (FRD) practices, the study has been conducted. Moreover, this paper highlights the significance of FRD practices in any emergency period and its relevance with legitimacy theory in Bangladesh...