The aim of this paper is to examine the users' perception regarding the importance, relevance, timeliness, materiality and comparability of voluntary disclosure in corporate annual reports practiced by the listed companies operating in Bangladesh. Data have been collected through planned...

The aim of this paper is to examine the linkages “corporate characteristics”, “governance attributes” and the “extent of voluntary disclosure” in Bangladesh. The paper is based on a sample of 120 listed non-financial companies in Dhaka Stock Exchanges (DSE) in 2007. The study used...

The aim of this study is to examine the factors that influence companies to disclosure voluntary information in their annual reports of Pharmaceutical and Chemical Companies in Bangladesh. The factors examined are proportion of independent non-executive directors (INDs), board size,...