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Web-based Corporate Reporting in Bangladesh:An Exploratory Study

Author

Listed:
  • Dutta, Probal
  • Bose, Sudipta

Abstract

This research paper investigates the utilization of the Internet for communicating corporate information by the listed companies of Bangladesh.The sample for the study consists of 268 companies listed on the Dhaka Stock Exchange (DSE) and the Chittagong Stock Exchange (CSE). Corporate websites of the sample companies were browsed by using a standard web browser for collecting data relating to corporate reporting on the Internet. The study shows that web-based corporate reporting in Bangladesh is still in its infancy. Only 38.81 percent of 268 companies have a web. A scoring scheme has been developed to measure the level of on-line corporate reporting. A wide variation in the level of on-line corporate reporting across 15 sectors has been found. The highest-ranking sector was the Banking, Leasing & Finance sector. This paper adds to the existing body of literature on on-line corporate reporting studies by exploring on-line corporate reporting practices of Bangladesh.

Suggested Citation

  • Dutta, Probal & Bose, Sudipta, 2007. "Web-based Corporate Reporting in Bangladesh:An Exploratory Study," MPRA Paper 7915, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:7915
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    File URL: https://mpra.ub.uni-muenchen.de/7915/1/MPRA_paper_7915.pdf
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    References listed on IDEAS

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    8. J. Geerings & L. H. H. Bollen & H. F. D. Hassink, 2003. "Investor relations on the Internet: a survey of the Euronext zone," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 567-579.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Turel, Asli, 2010. "The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market," MPRA Paper 29800, University Library of Munich, Germany.
    2. Laetitia Pozniak, 2013. "Internet Financial Communication: Evidence from Unregulated Markets of Brussels and Paris," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(5), pages 107-122.
    3. Azleen Ilias & Mohd Zulkeflee Abd Razak & Rahida Abdul Rahman, 2015. "The Quality of Non-Financial Information on Internet Business Reporting for Malaysian Public Listed Companies (PLCs)," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 1(4), pages 165-175.
    4. Laetitia Pozniak,, 2010. "Financial Communication On The Web Evidence From Belgium," Accounting & Taxation, The Institute for Business and Finance Research, vol. 2(1), pages 47-58.
    5. Pillai, Rekha & Al-Malkawi, Husam-Aldin Nizar, 2018. "On the relationship between corporate governance and firm performance: Evidence from GCC countries," Research in International Business and Finance, Elsevier, vol. 44(C), pages 394-410.
    6. Johnson Kolawole OLOWOOKERE & Tirimisiyu Kunle LASISI, 2021. "Audit Committee Capabilities And Internet Financial Reporting Of Listed Financial Firms In Nigeria," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 11(3), pages 64-83, September.

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    More about this item

    Keywords

    Corporate Reporting; Corporate Websites; Content Analysis; Listed Companies; Internet; Bangladesh;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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