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Corporate governance reporting in Bangladesh

Author

Listed:
  • Abdur Rouf
  • M. Akhtaruddin

Abstract

Purpose - This study aims to investigate the extent and nature of corporate governance reporting (CGR) in corporate annual reports of Bangladesh. The aim of the study to test empirically the relationship between corporate governance (CG) and CGR by the listed companies in Bangladesh. The CG examined the proportion of independent directors, board leadership structure, board size, ownership structure and audit committee size. Design/methodology/approach - The study is based on a sample of 86 listed non-financial companies in Dhaka stock exchanges (DSE) from the period of 2015-2017 and all the companies are selected by judgment Sampling. The study has been used as an unweighted relative disclosure index for measuring CGR. Findings - The empirical results indicate that board leadership structure (BLS) is positively associated with the level of CGR. In contrast, the percentage of equity owned by the insiders to all equity of the firm is negatively associated with the level of CGR. Practical implications - Findings of this study have important implications for regulatory authority, enforcement agencies such as Institute of Cost and Management Accountants of Bangladesh, Institute of Chartered Accountants of Bangladesh, Bangladesh Securities and Exchange Commission, DSE, policymakers, shareholders and others who have an interemaammast in CG. Originality/value - Finding of the study will be a benchmark for policymakers and implementers in torching the avenues of improvement in raising the level of CG reporting.

Suggested Citation

  • Abdur Rouf & M. Akhtaruddin, 2019. "Corporate governance reporting in Bangladesh," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 36(1), pages 42-57, October.
    • Handle: RePEc:eme:ijoesp:ijoes-02-2019-0035
    DOI: 10.1108/IJOES-02-2019-0035
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    Citations

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    Cited by:

    1. Md Sajjad Hosain, 2020. "The Relationship Between Corporate Governance and Corporate Social Responsibility Expenditure in Bangladesh: Moderating Role of Firm Value," Indian Journal of Corporate Governance, , vol. 13(2), pages 190-209, December.
    2. Ines Ben Jazia & Maali Kachouri, 2024. "Board Size as a Mediator in the Relationship Between Corporate Social Responsibility and Audit Quality: Insights from Europe," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 91-112.

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