文章基本信息

标题：Voluntary Reporting of Graphs and Firm Value: A Cross-Sectional Study in Bangladesh
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作者：Mehedi Hasan Tuhin ; Md.Aminul Islam ; Munira Sultana 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：5
页码：1-8
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The aim of this research is to empirically investigate the level of voluntary reporting of graphs in corporate annual reports and assess the impact of voluntary reporting of graphs in annual reports on the firm value of Bangladeshi banks listed under the Dhaka Stock Exchange (DSE). Necessary data were collected from the corporate annual reports of 30 listed banks for the year 2017. Descriptive analysis shows that on an average each annual report presents about 64 graphs and most commonly used graphs are column, pie, line and bar. The results of ordinary least square regression analysis indicate no significant association between voluntary reporting of graphs in annual reports and firm value.
关键词：Voluntary Reporting;Graphs;Annual Reports;OLS Regression;Firm Value;Bangladesh