This study aims to explore the corporate voluntary disclosure practices of the listed banks in an emerging economy namely Bangladesh. Results show that the extent of voluntary disclosure significantly improves from 2005 to 2008. However, the level of disclosure items related to corporate governance and risk management are lower than other disclosure categories. Overall findings of this study contribute in the accounting and economic literature by adding an empirical results of voluntary disclosure of a highly regulated industry from an emerging economy. Nevertheless, the results have the limitation to generalize for other industries as well as for banks from countries.
Keywords: Information asymmetry; voluntary disclosure; banks; emerging economy; convergence
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