Influence of Corporate Attributes on Magnitude of Disclosure by Private Commercial Banks in Bangladesh

Rahman, Md. Tahidur; Uddin, Mohammad Main

doi:10.3329/jbt.v11i1.34245

Cited by 5 publications

(6 citation statements)

References 10 publications

(19 reference statements)

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“…Almalki et al (2012) discover a negative relationship between QWL and nurse turnover intention. In Bangladesh, research on QWL has found a negative influence on turnover intention (Newaz et al, 2007) and a positive effect on employee retention (Rahman et al, 2017). An individual's QWL directly influences the quality of life value (Sari et al, 2019) and the organization's productivity (Pio & Tampi, 2018).…”

Section: Hypotheses Development 251 Qwl and Employee Outcomesmentioning

confidence: 99%

Quality of Work Life and Employee Work Outcomes: A Hierarchical Model With Mediation Analysis

Rubel

Kee

Rimi

2023

IJBS

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The paper investigates how the quality of work life (QWL), presented in a hierarchical model, influences employee work outcomes (job performance and retention intention). The paper also examines if job satisfaction mediates the above relationship. Drawing on the social exchange theory, the paper examines these two research questions using 365 employees from Bangladesh's ready-made garment (RMG) industry. The findings show that QWL is positively associated with job satisfaction, retention intention, and in-role performance. Job satisfaction has a significant positive effect on the outcome variables as well. Furthermore, job satisfaction mediates QWL and employee work outcomes relationship. The hierarchical model of QWL and its impact on employee outcomes through the mediating role of job satisfaction continues to lag. As such, the paper provides practical insights for organizations looking to improve employee satisfaction, performance, and retention through QWL. These findings have implications for research on positive relationships at work. The study has a few limitations that may provide opportunities for future research.

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Section: Hypotheses Development 251 Qwl and Employee Outcomesmentioning

confidence: 99%

Quality of Work Life and Employee Work Outcomes: A Hierarchical Model With Mediation Analysis

Rubel

Kee

Rimi

2023

IJBS

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“…On the other hand, the reporting and disclosure processes are pretty good. Rahman and Uddin (2016) examined how much information is disclosed and what factors affect it. Throughout the study, the average disclosure was determined to be 75.76 percent, and this percentage continued to rise.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Larger organizations are likely to release more information than smaller ones. Bank size has been taken as a corporate attribute by examining various literature such as Hossain (2008), Rao and Desta (2016), Hasan and Hosain (2015), Rahman and Uddin (2016), Galani (2011), Hawashe (2015), Saha and Neogy (2022), Arif and Tuhin (2013), Barako (2007), Galani (2011), andNaveenan et al (2024).…”

Section: Corporate Attributes and Hypothesismentioning

confidence: 99%

Bank Disclosure Practices in Bangladesh: Exploring the Impact of Corporate Attributes

Neogy

2023

Am. j. trade policy

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Disclosure is necessary so that interested parties can make wise decisions. The study aims to establish the level of disclosure and whether different corporate attributes influence it. Each sample bank's disclosure score was calculated using the unweighted disclosure index. Throughout five years, spanning 2016 to 2020, the necessary data were collected from sample banks' annual reports, and several statistical tools were employed to illustrate the study's conclusions. The study's findings report that the average level of disclosure is satisfactory. The ANOVA test was used to establish whether there was a significant difference in the disclosure levels, and the results show a substantial difference in this case. Multiple regression analysis was performed to investigate the effect of various corporate attributes on disclosure levels. The study's consequences showed that although these variables had significant values higher than 0.05, ROE, EPS, CAR, and log number of employees had no significant influence on disclosure levels. However, at the 0.05 significance level, log total assets demonstrate 0.055 significant levels, indicating that LTA considerably influences disclosure levels.

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“…However, age, profitability attributes, liquidity, and board composition have an insignificant impact on the level of disclosure. Rahman & Uddin (2016) have stated that log total assets, return on equity, and earnings per share significantly influence the disclosure level. On the other hand, log total no.…”

Section: Statement Of the Problemmentioning

confidence: 99%

Relationship between Corporate Disclosure Score and Different Corporate Determinants: Evidence from Conventional Banks in Bangladesh

Hossain

2022

Asian bus. rev.

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The main goal of this study is to evaluate the relationship between corporate disclosure scores and their different determinants. To achieve this aim, secondary data have been employed and collected from the five years annual reports of the ten sample banks. To reveal consolidated disclosure scores, this study used an unweighted disclosure checklist. It has been found that the mean value of the tight disclosure score of the sample bank_9 is 76.45 percent which is higher, and the lowest mean value of the consolidated disclosure score is 71.24 percent, which is visible in the case of sample bank_8. Furthermore, there is no significant variation in tight disclosure scores among the sample banks over the study period. This study has considered the various corporate determinants and employed the ANOVA test and multiple regression analysis to evaluate the relationship between the different corporate determinants and corporate disclosure scores. The results of the ANOVA test illustrated that there is significant variation in other determinants of corporate disclosure among the sample banks. The findings of multiple regression analysis indicate that the R square value is 0.717, which confirms that the dependent variable, like the level of corporate disclosure, is explained by 71.70% of the independent variables, such as total assets, total revenues, number of branches, number of employees, meal members, female members, independent directors, audit committee members, capital adequacy ratio, debt equity ratio, loan deposits ratio and debt assets ratio. The results of the model summary report that the significance level of the overall model is lower than 5%, which means that the entire independent variables have significantly influenced the corporate disclosure score.

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Influence of Corporate Attributes on Magnitude of Disclosure by Private Commercial Banks in Bangladesh

Abstract: The study reports

Cited by 5 publications

References 10 publications

Quality of Work Life and Employee Work Outcomes: A Hierarchical Model With Mediation Analysis

Quality of Work Life and Employee Work Outcomes: A Hierarchical Model With Mediation Analysis

Bank Disclosure Practices in Bangladesh: Exploring the Impact of Corporate Attributes

Relationship between Corporate Disclosure Score and Different Corporate Determinants: Evidence from Conventional Banks in Bangladesh

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