Corporate Governance and Financial Disclosures: Bangladesh Perspective

Abstract

Financial reporting disclosures are very essential to the shareholders of a company because they frequently use these disclosures for their economic decisions about the business enterprise.  Board of directors, corporate management and external auditor may have an influence on financial reporting disclosures. From this perspective, the study investigates the influence of corporate governance on financial reporting disclosures. The results show that corporate governance is significantly associated with the extent of financial reporting disclosures. External auditor, multilisting and profitability are significantly (5 per cent level) associated with overall financial reporting disclosures index.

Keywords: Bangladesh, financial reporting disclosure, corporate governance