Profitability Attributes and the level of Disclosure: A Study on Listed Pharmaceutical Companies of Bangladesh
Keyword(s):
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.
2019 ◽
Vol 6
(2)
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pp. 115-130
2019 ◽
Vol 2
(2)
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pp. 103
1973 ◽
Vol 84
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pp. 949
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1996 ◽
Vol 321
(2-3)
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pp. 127-135
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2017 ◽
Vol 44
(4)
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pp. 1537-1544
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2017 ◽
Vol 27
(5)
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pp. 528-533
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