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Disclosure of Non-Financial Information Voluntarily in the Annual Report of Financial Institutions: A Study on Listed Banks of Bangladesh

Author

Listed:
  • Hussain Arif

    (Department of Business Administration Sylhet International University, Sylhet)

  • Mehedi Tuhin

    (Department of Business Administration Sylhet International University, Sylhet)

Abstract

The aim of this paper is to measure the extent of disclosure of voluntary non-financial information in the annual reports of listed banks in Bangladesh. An effort has also been made to identify the company specific factors responsible for disclosing voluntary non-financial information in addition to mandatory information. An unweighted disclosure index with 48 items has been used to measure the extent of disclosure. The study reveals that most of the listed banks of Bangladesh are making satisfactory level of voluntary disclosure with average score of about 62%. The findings also show that out of three company specific attributes, age and size are significant in explaining the level of voluntary disclosure.

Suggested Citation

  • Hussain Arif & Mehedi Tuhin, 2013. "Disclosure of Non-Financial Information Voluntarily in the Annual Report of Financial Institutions: A Study on Listed Banks of Bangladesh," European Journal of Business and Economics, Central Bohemia University, vol. 8(2), pages 37-441:8, July.
    • Handle: RePEc:aad:ejbejj:v:8:y:2013:i:2:p:37-44
    DOI: 10.12955/ejbe.v8i2.397
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    More about this item

    Keywords

    Annual ReportMandatory Information; Voluntary Disclosure; Non-Financial Information;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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