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THE QUALITY OF DISCLOSURE IN THE ANNUAL REPORTS: EVIDENCE FROM AN EMERGING MARKET
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Tahmin Fatema Islam, Muhammad Nurul Houqe 
Abstract
This paper aims at determining the quality of disclosure in the annual reports of the listed companies in the Dhaka Stock Exchange Ltd. by applying the Singhvi and Desai (1971) index over the twenty seven selected companies of the "Food and Allied" and "Engineering" sector. The twenty-seven companies use the index to describe the trend of reporting practices for the years 2007 and 2008. We find that most of the companies are very much consistent in their disclosure practice. But a very few companies tried to enhance the quality of disclosure over the years.
Keywords: Quality of disclosure, Singhvi and Desai index
How to cite this paper: Houqe, M. N., & Islam, T. F. (2011). The quality of disclosure in the annual reports: Evidence from an emerging market. Corporate Ownership & Control, 8(3-1), 209-213. https://doi.org/10.22495/cocv8i3c1p4
