کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7416084 1482132 2017 7 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Compliance with accounting standards by financial Institutions: Some evidence from Bangladesh
ترجمه فارسی عنوان
مطابق با استانداردهای حسابداری توسط موسسات مالی: بعضی شواهد از بنگلادش
کلمات کلیدی
شیوه های گزارشگری مالی، استانداردهای گزارشگری مالی بین المللی، انطباق، عوامل موثر بر رعایت،
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
As Bangladesh is going through socio-economic and political changes, this paper investigates the disclosures required by 'Bangladesh Accounting Standards' or 'International Financial Reporting Standards', as adopted/adapted in Bangladesh and whether affiliation with Big-4 accounting firms leads to better compliance with disclosure requirements. We analyze the financial statements of 26 banks on liquidity, concentrations of assets, liabilities and off-balance-sheet items, related-party transactions, and unconsolidated entities. Our results indicate that banks are not ensuring essential compliance with all disclosure items in national standards. Banks audited by Big-4 affiliates display better compliance in financial statements than those audited by non-affiliates, with some exceptions. Our research provided evidence that, in contrast to general understanding and expectation, Big-4 associates in developing country may not absolutely outperform local firms. We also find systematic non-compliance with provisions of standards that would be useful for inferring group membership despite compliance with other disclosure provisions.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Research in Accounting Regulation - Volume 29, Issue 2, October 2017, Pages 145-151
نویسندگان
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