Corporate Financial Reporting on Internet: Global Developments and an Appraisal of Practices in Bangladesh

Md. Abid Hossain Khan (abid9khan@yahoo.com), Ahmed Taneem Muzaffar and Abdul Kader Nazmul (aknazmul@aiub.edu)
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Md. Abid Hossain Khan: Independent University, Bangladesh
Abdul Kader Nazmul: American International University-Bangladesh (AIUB)

AIUB Bus Econ Working Paper Series from American International University-Bangladesh (AIUB), Office of Research and Publications (ORP)

Abstract: The use of internet technology for corporate reporting is currently a well-established practice in many countries that have developed securities market. Investors find corporate web sites as a convenient way of collecting financial information of companies. Corporations also find the internet to be the most prompt and economical means of information dissemination. The practice of corporate reporting on the internet is relatively new in Bangladesh. However, the fast development of securities market in Bangladesh has caused expansion of this practice day by day. The paper investigates the emerging issues of online corporate financial reporting in the global context. It then makes an attempt to provide an appraisal of the current practice of corporate financial reporting on the internet by Bangladeshi companies and tries to provide recommendations in the light of global developments. The research reveals that although many of the issues relating to online financial reporting have been addressed by different standard setters worldwide, they have been overlooked in Bangladesh and some of these issues need particular attention for continued development and further guidance in this area.

Pages: 20
Date: 2008-06, Revised 2008-06
New Economics Papers: this item is included in nep-dge, nep-lab, nep-mac and nep-pub
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