Generally, two types of banking systems exist in Bangladesh: the conventional banking system and the Islamic banking system. The conventional banking system consists of an interest-based banking system. On the other hand, the Islamic banking system is free of interest. As a result their...

Given the significance and importance of intellectual capital in knowledge-intensive firms like banks, it is important to know to what extent banks disclose intellectual capital information. It is expected that knowledge-intensive firms like banks will disclose more intellectual capital...