Cover Image

Ownership structure and corporate voluntary disclosures in transition economy

The study aims to investigate the impact of ownership structure on corporate voluntary disclosure in the listed companies of Bangladesh. While many studies on the impact of ownership structure on voluntary disclosure have looked at developed and developing countries, few studies have been carried ou...

Full description

Saved in:
Bibliographic Details
Main Authors: Masum, Mofijul Hoq, Abdul Latiff, Ahmed Razman, Osman, Mohammad Noor Hisham
Format: Article
Language:English
Published: Korea Institute of Science and Technology Information 2020
Online Access:http://psasir.upm.edu.my/id/eprint/87039/1/Ownership%20structure%20and%20corporate%20voluntary%20disclosures%20in%20transition%20economy.pdf
http://psasir.upm.edu.my/id/eprint/87039/
https://www.koreascience.or.kr/journal/OTGHEU/v7n10.page
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.upm.eprints.87039
record_format eprints
spelling my.upm.eprints.870392022-01-13T02:29:07Z http://psasir.upm.edu.my/id/eprint/87039/ Ownership structure and corporate voluntary disclosures in transition economy Masum, Mofijul Hoq Abdul Latiff, Ahmed Razman Osman, Mohammad Noor Hisham The study aims to investigate the impact of ownership structure on corporate voluntary disclosure in the listed companies of Bangladesh. While many studies on the impact of ownership structure on voluntary disclosure have looked at developed and developing countries, few studies have been carried out in a transition economy. Using a three-step relative voluntary disclosure index, the study applies a multivariate analysis on the cross-sectional data for the year 2018. The findings indicate that the quality of voluntary disclosure in transition economy is still below average but has improved compared to findings from the previous literature. We found a significant inverse relationship between corporate voluntary disclosure and public ownership, while no significant relationships between voluntary disclosure and institutional ownership, director ownership, and foreign ownership have been found. The empirical findings of the study will provide evidence to promote the voluntary disclosure characterized by the ownership structures. The findings have important implications for both local and foreign investors as they make their investment decisions especially related to a transition economy. Besides, the findings will assist, not only the corporate executives in rearranging their reporting paradigm, but also the regulators and governments in similar transition economy in adopting and formulating their corporate policies and strategies. Korea Institute of Science and Technology Information 2020-10-30 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/87039/1/Ownership%20structure%20and%20corporate%20voluntary%20disclosures%20in%20transition%20economy.pdf Masum, Mofijul Hoq and Abdul Latiff, Ahmed Razman and Osman, Mohammad Noor Hisham (2020) Ownership structure and corporate voluntary disclosures in transition economy. Journal of Asian Finance, Economics and Business, 7 (10). 601 - 611. ISSN 2288-4637; ESSN: 2288-4645 https://www.koreascience.or.kr/journal/OTGHEU/v7n10.page 10.13106/jafeb.2020.vol7.no10.601
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description The study aims to investigate the impact of ownership structure on corporate voluntary disclosure in the listed companies of Bangladesh. While many studies on the impact of ownership structure on voluntary disclosure have looked at developed and developing countries, few studies have been carried out in a transition economy. Using a three-step relative voluntary disclosure index, the study applies a multivariate analysis on the cross-sectional data for the year 2018. The findings indicate that the quality of voluntary disclosure in transition economy is still below average but has improved compared to findings from the previous literature. We found a significant inverse relationship between corporate voluntary disclosure and public ownership, while no significant relationships between voluntary disclosure and institutional ownership, director ownership, and foreign ownership have been found. The empirical findings of the study will provide evidence to promote the voluntary disclosure characterized by the ownership structures. The findings have important implications for both local and foreign investors as they make their investment decisions especially related to a transition economy. Besides, the findings will assist, not only the corporate executives in rearranging their reporting paradigm, but also the regulators and governments in similar transition economy in adopting and formulating their corporate policies and strategies.
format Article
author Masum, Mofijul Hoq
Abdul Latiff, Ahmed Razman
Osman, Mohammad Noor Hisham
spellingShingle Masum, Mofijul Hoq
Abdul Latiff, Ahmed Razman
Osman, Mohammad Noor Hisham
Ownership structure and corporate voluntary disclosures in transition economy
author_facet Masum, Mofijul Hoq
Abdul Latiff, Ahmed Razman
Osman, Mohammad Noor Hisham
author_sort Masum, Mofijul Hoq
title Ownership structure and corporate voluntary disclosures in transition economy
title_short Ownership structure and corporate voluntary disclosures in transition economy
title_full Ownership structure and corporate voluntary disclosures in transition economy
title_fullStr Ownership structure and corporate voluntary disclosures in transition economy
title_full_unstemmed Ownership structure and corporate voluntary disclosures in transition economy
title_sort ownership structure and corporate voluntary disclosures in transition economy
publisher Korea Institute of Science and Technology Information
publishDate 2020
url http://psasir.upm.edu.my/id/eprint/87039/1/Ownership%20structure%20and%20corporate%20voluntary%20disclosures%20in%20transition%20economy.pdf
http://psasir.upm.edu.my/id/eprint/87039/
https://www.koreascience.or.kr/journal/OTGHEU/v7n10.page
_version_ 1724075490622308352
score 13.211869

Similar Items