About the author preface acknowledgements -- Introduction -- Review of literature -- Theory -- Financial reporting environment in Bangladesh -- Research methodology -- The relative impact of accounting regulatory frameworks -- And politico-institutional factors -- The impact of training...

1. Introduction -- 2. Review of literature -- 3. Theory -- 4. Financial reporting environment in Bangladesh -- 5. Research methodology -- 6. The relative impact of accounting regulatory frameworks and politico-institutional factors -- 7. The impact of training opportunities in the accounting...

Purpose – The purpose of this paper is to examine the intellectual capital reporting (ICR) practices of listed non‐financial companies in Bangladesh as an example of a South Asian developing country, and to empirically investigate some company characteristics as determinants of such...

Cover -- Title -- Copyright -- Dedication -- Contents -- List of figures -- List of tables -- List of abbreviations -- About the author -- Preface -- Acknowledgements -- 1 Introduction -- 2 Review of literature -- 3 Theory -- 4 The financial reporting environment in Bangladesh -- 5 Research...

The purpose of this study is to review a synthesis of International Financial Reporting Standards (IFRS) implementation in developing countries in an attempt to provide directions for future research. The in-depth analysis was performed with the use of the data analysis tool available in the...