M. Akhtaruddin
This study reports the results of an empirical investigation of the extent of mandatory disclosure by 94 listed companies in Bangladesh. It also reports the results of the association between company-specific characteristics and mandatory disclosure of the sample companies. The results indicate that...
M. Akhtaruddin, Hasnah Haron
Purpose The aim of this paper is to examine the linkages between board ownership, audit committees' effectiveness in terms of the proportion of independent non‐executive directors (INED) and expert members on the audit committee and corporate voluntary disclosures. Design/methodology/approach The pa...
M. Akhtaruddin, Hasnah Haron
Purpose The aim of the paper is to examine the linkages between board ownership, audit committees' (ACs) effectiveness in terms of the proportion of independent non‐executive directors (INED) and expert members on the AC and corporate voluntary disclosures. Design/methodology/approach The paper is b...
Md. Abdur Rouf, M. Akhtaruddin
Purpose This paper aims to examine the factors affecting the voluntary disclosure in the annual reports of listed companies in Bangladesh. Design/methodology/approach The study is based on a sample of 96 listed non-financial companies in Dhaka Stock Exchanges over the period of 2013 to 2016. The stu...
M. Akhtaruddin, Md. Abdur Rouf
This research aims to test empirically the relationship between corporate governance, cultural factors and voluntary disclosure by the listed companies in Bangladesh. The corporate governance factors examined are proportion of independent non-executive directors (INDs), board leadership structure, m...
Anup Kumar Saha, Shahnag Akter
AbstractThis paper examines the relationship between voluntary disclosure and several attributes of corporate governance using data from the annual reports of companies listed on the Dhaka Stock Exchange (DSE) in 2011. The results obtained show statistically significant differences in levels of volu...
Abdur Rouf, M. Akhtaruddin
Purpose This study aims to investigate the extent and nature of corporate governance reporting (CGR) in corporate annual reports of Bangladesh. The aim of the study to test empirically the relationship between corporate governance (CG) and CGR by the listed companies in Bangladesh. The CG examined t...
Hasnah Haron, M. Akhtaruddin
The aim of this paper is to investigate the determination of directors' remuneration in Malaysian Listed companies. In particular, it investigates whether corporate governance structure and firm-specific characteristics have an influence over the directors' compensation. Using a sample of 120 compan...
M. Akhtaruddin, Hasnah Haron
The purpose of this study is to examine the accounting standards compliance level among the public listed companies in Malaysia. It also investigates the corporate attributes (profitability, leverage ratio, type of industry, size of company and nature of external auditors) and corporate governance c...
M. Akhtaruddin, Jonathan Ohn
While earlier studies examine the impact of firm-specific characteristics on audit fees, no study has, to our knowledge, examined the relation between internal control deficiencies, investment opportunity, and audit fees. In this paper, we investigate the relation between investment opportunities, i...
Maqbool Kader Quraishi, Mohammed Islam, M Akhtaruddin, R Briston et al.
Yenny Novita Sari, Noven Suprayogi
ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pem...
Md. Abdur Rouf, Md. Nur-E-Alam Siddique, M. Akhtaruddin
Purpose The study aims to identify, summarize and synthesize the theories used in corporate financial reporting (CFR) and propose a conceptual framework based on those theories. Design/methodology/approach The study applied the systematic literature review approach to achieve the study objectives. S...
M. Akhtaruddin, Mohammad Shahidul Hoque, Muhammad Atiqul Islam
Abstract: Purpose – The aim of this study is to empirically examine the relationship between corporate governance mechanisms in terms of ownership structure (institutional ownership, inside ownership, family ownership, CEO duality), board structure (board size, board independence, board meetings), a...
Md Abdur Rouf, Mohammad Sharif Hossain, Md Mohedul Islam, Md Anisuzzaman et al.
This study aims to investigate the effect of corporate governance (CG) on environmental and social performance (ESP) by determining the moderating effect of insider ownership (IO) within the context of the Bangladeshi textile industry. Employing a quantitative approach, this research analyzes data f...