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dc.contributor.authorHasan, Shamimul-
dc.contributor.authorRahman, Rashidah Abdul-
dc.contributor.authorHossain, Syed Zabid-
dc.identifier.citationHasan, S., Rahman, R. A., & Hossain, S. Z. (2014). Corporate accruals practices of listed companies in Bangladesh. Journal of Corporate Governance, Insurance and Risk Management, 1(1), 12-43.en_GB
dc.description.abstractCorporate accounting scandal is not a new phenomenon and it is the outcome of corporate accruals i.e., accruals by management choice. This study investigated the use of corporate accruals in the financial statements of the listed companies in Dhaka Stock Exchange (DSE) through segregating total accruals into corporate (discretionary) and accounting (non-discretionary) accruals. The average rate of corporate accruals was 35 percent and in many cases, cash flow from operation exceeded the net income, the growth in accounts receivable was faster than sales growth, and inventory growth was not consistent with sales growth. In this context, this study may create awareness of the risk factors of corporate accruals among external users’ of accounting information especially analysts, regulator, policy makers, existing and potential shareholders, lenders, trade creditors, external auditors, researchers, financial advisors, and stock brokers. Consequently, it may reduce the use of management discretion in preparing the financial statements.en_GB
dc.publisherGovernance Research and Development Centre, Croatia & University of Malta, Faculty of Economics, Management and Accountancy, Department of Insuranceen_GB
dc.subjectStrategic planning -- Bangladeshen_GB
dc.subjectAccounting -- Bangladeshen_GB
dc.subjectCorporations -- Accountingen_GB
dc.subjectStock exchanges -- Bangladeshen_GB
dc.titleCorporate accruals practices of listed companies in Bangladeshen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publication.titleJournal of Corporate Governance, Insurance and Risk Managementen_GB
Appears in Collections:JCGIRM, Volume 1, Issue 1, 2014

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