Authors : 1Mohammad Saleh Jahur and 2Al Nahian Riyadh
Abstract: Reporting practices of listed companies in any county of the world is subject to regulatory control. In Bangladesh, Listed companies of Bangladesh are required to prepare annual accounts complying with the relevant provisions of regulations such as Companies Act, 1994 and Securities and Exchange Commission Rules, 1987. Besides, ICAB has adopted IAS-1: Presentation of Financial Statement for the preparation and publication of statutory annual accounts of business enterprises of the country. But this has not been made compulsory on the part of business enterprises. Reporting practices of business enterprises are found to be not satisfactory. Because, these enterprises do not comply with the relevant provisions of the aforementioned regulations including IAS-1.This is why, the present study has examined the relevant provisions of regulatory frameworks that influence the reporting practices of listed companies of the country. The study has identified the legal flaws in reporting practice and suggested the policy measures for improving the annual reporting practices of listed companies in Bangladesh
1Mohammad Saleh Jahur and 2Al Nahian Riyadh , 2003. Rules and Regulations Influencing the Published Annual Accounts of Listed Companies in Bangladesh – An Evaluative Study . Pakistan Journal of Social Sciences, 1: 256-266.