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Corporate Governance Disclosure in Bangladeshi Banks

Author

Listed:
  • Anowar Parves

    (Senior Principal Officer, Risk Management Department, Janata Bank PLC, Head Office, Dhaka, Bangladesh)

  • Mohammad Ataul Huq Bhuyan

    (Deputy General Manager, Company Affairs Department, Janata Bank PLC, Head Office, Dhaka, Bangladesh)

Abstract

Corporate governance disclosure is essential for fostering stakeholder confidence, as it promotes transparency, accountability, and trust in banking institutions. This study evaluates the extent and quality of corporate governance disclosures among Bangladeshi banks, examining their compliance with regulatory requirements and voluntary practices to determine their impact on stakeholder perceptions. A corporate governance index based on local and international standards was developed as a tool for content analysis of the annual reports, which were released by 30 listed banks. The results of the study suggest that while most banks conform to minimum regulatory requirements, banks disclose considerable depth and level making up some explanations for differences which are depended on geographical territories populated by bank size, ownership structure, profitability etc., The research provides evidence that stronger mandatory corporate governance reporting can enhance investors' confidence and strengthen the banking sector in Bangladesh, emphasizing on more stringent regulatory compliance rules as well as broader disclosure requirements. This research makes an invaluable contribution by investigating corporate governance disclosure practices in depth with respect to banking industry of Bangladesh which has so far been inadequately unraveled.

Suggested Citation

  • Anowar Parves & Mohammad Ataul Huq Bhuyan, 2025. "Corporate Governance Disclosure in Bangladeshi Banks," International Journal of Science and Business, IJSAB International, vol. 44(1), pages 28-42.
    • Handle: RePEc:aif:journl:v:44:y:2025:i:1:p:28-42
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    References listed on IDEAS

    as
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    2. Chen Lin & Yue Ma & Dongwei Su, 2009. "Corporate governance and firm efficiency: evidence from China's publicly listed firms," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 193-209.
    3. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
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