Web-based Corporate Reporting in Bangladesh:An Exploratory Study

Probal Dutta and Sudipta Bose

MPRA Paper from University Library of Munich, Germany

Abstract: This research paper investigates the utilization of the Internet for communicating corporate information by the listed companies of Bangladesh.The sample for the study consists of 268 companies listed on the Dhaka Stock Exchange (DSE) and the Chittagong Stock Exchange (CSE). Corporate websites of the sample companies were browsed by using a standard web browser for collecting data relating to corporate reporting on the Internet. The study shows that web-based corporate reporting in Bangladesh is still in its infancy. Only 38.81 percent of 268 companies have a web. A scoring scheme has been developed to measure the level of on-line corporate reporting. A wide variation in the level of on-line corporate reporting across 15 sectors has been found. The highest-ranking sector was the Banking, Leasing & Finance sector. This paper adds to the existing body of literature on on-line corporate reporting studies by exploring on-line corporate reporting practices of Bangladesh.

Keywords: Corporate Reporting; Corporate Websites; Content Analysis; Listed Companies; Internet; Bangladesh (search for similar items in EconPapers)
JEL-codes: M1 M14 M4 M40 M41 M49 (search for similar items in EconPapers)
Date: 2007-12
New Economics Papers: this item is included in nep-acc, nep-cwa, nep-ict and nep-mkt
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Published in The Cost & Management 6.35(2008): pp. 29-45

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