Profitability Attributes and the level of Disclosure: A Study on Listed Pharmaceutical Companies of Bangladesh
Autor: | Md. Shakawat Hossain |
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Rok vydání: | 2012 |
Předmět: | |
Zdroj: | ABC Journal of Advanced Research. 1:8-15 |
ISSN: | 2312-203X 2304-2621 |
DOI: | 10.18034/abcjar.v1i1.1 |
Popis: | The objective of the study is to examine empirically the likely association between the level of disclosure and various profitability attributes. In order to identify the determinants of disclosure, regression analysis, multiple linear regression techniques have been used. The analysis and discussion of the study have already established the fact that the extent of disclosure varies across pharmaceutical company and across various sections of pharmaceutical company annual reports. The paper has been prepared having in minded the significant corporate attributes that are significantly associated with the level of disclosure. |
Databáze: | OpenAIRE |
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