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Variations in Opinions toward Disclosure Trend of Insurance Companies in Bangladesh: An Empirical Study

Author

Listed:
  • Siddique, Md. Abu Bokar

    (Associate Professor in Accounting, Department of Humanities, Rajshahi University of Engineering & Technology, Rajshahi, Bangladesh)

  • Neogy, Taposh Kumar

    (Assistant Professor in Accounting, Institute of Business Administration (IBA), (Under National University), Rajshahi, Bangladesh)

  • Islam, Md. Rabiul

    (Lecturer in Management, Department of Humanities, Rajshahi University of Engineering & Technology, Rajshahi, Bangladesh)

Abstract

The study is an attempt to empirically examine the perceptions of a sample of users of reported information regarding the use of annual reports for decision making, adequacy, reliability, consistency, comparability, relevance, satisfaction, and compliance of BASs (IASs) in preparing annual reports. Results of the study demonstrated a lack of disclosure in the annual reports of insurance companies. The study also found insignifi cant variations in opinions towards adequacy, consistency, relevance, satisfaction, and compliance of Bangladesh Accounting Standards provisions in the companies' disclosure policy. At the same time, there are signifi cant variations in responses regarding reliability and comparability of accounting information disclosed in the annual reports. Insurance companies should develop their reporting policy to satisfy their users through compliance with the disclosure requirements of international standards.

Suggested Citation

  • Siddique, Md. Abu Bokar & Neogy, Taposh Kumar & Islam, Md. Rabiul, 2014. "Variations in Opinions toward Disclosure Trend of Insurance Companies in Bangladesh: An Empirical Study," American Journal of Trade and Policy, Asian Business Consortium, vol. 1(1), pages 42-50.
    • Handle: RePEc:ris:ajotap:0131
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    More about this item

    Keywords

    Financial disclosure; Insurance company; Bangladesh;
    All these keywords.

    JEL classification:

    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies

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