Quality of Disclosure of Islamic Banks in Bangladesh: Evidence from a Survey

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Md. Hafij Ullah
Md. Hafij Ullah
1 International Islamic University Chittagong

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Accounting and financial reports of the corporations are primarily prepared for the external users of the information and therefore such reports should be designed, in form and content, according to the needs of the external users. Hence the perceptions of the users of accounting information regarding various aspects of the reports are to be assessed frequently to improve the quality of accounting information of the public limited companies. The present study is an attempt to justify the qualitative characteristics of accounting infor-mation of Islamic banks in Bangladesh on the basis of the opinion of the users of that information; to test whether there is any significant difference in opinion of them in this regard and to identify whether there is any problem of quality in accounting information provided by Islamic banks in Bangladesh.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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Not applicable for this article.

Md. Hafij Ullah. 2013. \u201cQuality of Disclosure of Islamic Banks in Bangladesh: Evidence from a Survey\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 13 (GJMBR Volume 13 Issue D4): .

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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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August 6, 2013

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English

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Accounting and financial reports of the corporations are primarily prepared for the external users of the information and therefore such reports should be designed, in form and content, according to the needs of the external users. Hence the perceptions of the users of accounting information regarding various aspects of the reports are to be assessed frequently to improve the quality of accounting information of the public limited companies. The present study is an attempt to justify the qualitative characteristics of accounting infor-mation of Islamic banks in Bangladesh on the basis of the opinion of the users of that information; to test whether there is any significant difference in opinion of them in this regard and to identify whether there is any problem of quality in accounting information provided by Islamic banks in Bangladesh.

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Quality of Disclosure of Islamic Banks in Bangladesh: Evidence from a Survey

Md. Hafij Ullah
Md. Hafij Ullah International Islamic University Chittagong

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