Corporate Financial Reporting on Internet: Global Developments and an Appraisal of Practices in Bangladesh
Md. Abid Hossain Khan (),
Ahmed Taneem Muzaffar and
Abdul Kader Nazmul ()
Additional contact information
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)
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.
Date: 2008-06, Revised 2008-06
New Economics Papers: this item is included in nep-dge, nep-lab, nep-mac and nep-pub
References: View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
https://orp.aiub.edu/FileZone/abewp/orpadmin-2008- ... BUS-ECON-2008-25.pdf First version, (application/pdf)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:aiu:abewps:25
Access Statistics for this paper
More papers in AIUB Bus Econ Working Paper Series from American International University-Bangladesh (AIUB), Office of Research and Publications (ORP)
Bibliographic data for series maintained by Ziarat H. Khan ().