Corporate mandatory disclosure practices in Bangladesh

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Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, neutral): “and Cooke (2002) at 46%, Akhtaruddin (2005) at 56% and Samaha et al.”
Theories and Determinants of Voluntary Disclosure (2014, background): “However, to many users in developed and developing countries, the annual report is perceived as the most important, frequent and major source of information among all other sources (Epstein & Pava, 1993; Lang & Lundholm, 1993; Cook & Sutton, 1995; Gray et al., 1996; Abu-Nassar & Rutherford, 1996; Ba”
Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange☆ (2007, background): “Models that incorporate cultural and other environmental factors have been empirically tested by several researchers in either multi-country studies (Archambault & Archambault, 2003; Hussein, 1996; Jaggi & Low, 2000; Salter, 1998; Williams, 2004; Zarzeski, 1996) or single-country studies (Akhtaruddi”
The extent of disclosure in annual reports of banking companies: The case of India (2008, background): “A similar result was found in Akhtaruddin (2005).”