Rouf, Md. Abdur; Al-Harun, Abdullah - In: Pakistan Journal of Commerce and Social Sciences (PJCSS) 5 (2011) 1, pp. 129-139
This study examines the association between ownership structure and voluntary disclosure levels in the 2007 annual report of 94 samples of Bangladeshi listed companies. Ownership structure is provided by management ownership and institutional ownership. Using agency theory, it is argued that...