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The Voluntary Items of Disclosure and Its Affecting Factors - A Study on Private Commercial Banks in Bangladesh
Corporate disclosure has a significant impact on meeting the information needs of the different stakeholders for rational decision-making. The study investigates the extent of disclosure in the annual reports. It examines the relationship between the level of corporate disclosure and profitability characteristics of the insurance companies operating in Bangladesh. In this current study, six insurance companies were taken as samples enlisted in the Dhaka Stock Exchange using the purposive sampling technique. The study results reveal that the mean values of the overall disclosure percentage of sample insurance companies have been increasing gradually in the first year and last year. The study results also reveal a significant difference in corporate disclosure percentages among the sample insurance companies. The multiple regression analysis with ordinary Least Squares (OLS) regression model is employed to assess the relationship between profitability characteristics and the corporate disclosure percentages. The results report a positive significant relationship between the corporate disclosure percentages and corporate profitability characteristics like earnings per share, gross premium, net premium, net profit after tax, return on assets, return on equity, and underwriting profit. Still, there is an insignificant relationship between net profit before tax and corporate disclosure percentages of the sample insurance companies over the period under study.
The fundamental motive of this study is to inspect the extent of disclosure of the banking companies in Bangladesh. To calculate the disclosure score of each sample bank, the un-weighted disclosure index has been used. To reveal the findings of this study, researchers have considered five conventional private commercial banks. A period of five years ranging from 2013 to 2017 has been selected for the study. Data have been collected from secondary sources and different statistical techniques like descriptive statistics as well as regression analysis with respective model have been employed. The study reveals that the average disclosures scores of the sample banks are in satisfactory level and the significant variation doesn't exist in the disclosure scores among the sample banks. Multiple regression analysis has been conducted to know whether the significant relationship is available between the extent of disclosure and the specific characteristics of banks and the evidence confirms that the significant relationship is existing between the extent of disclosure and earnings per share, return on assets as well as net profit but not between the disclosure scores and capital adequacy ratio, debt-equity ratio, current ratio, loan deposit ratio, market capitalization ratio as well as total assets.
In machine learning, the transition from hand-designed features to learned features has been a huge success. Regardless, optimization methods are still created by hand. In this study, we illustrate how an optimization method's design can be recast as a learning problem, allowing the algorithm to automatically learn to exploit structure in the problems of interest. On the tasks for which they are taught, our learning algorithms, implemented by LSTMs, beat generic, hand-designed competitors, and they also adapt well to other challenges with comparable structure. We show this on a variety of tasks, including simple convex problems, neural network training, and visual styling with neural art.
Accounting information is essential to elucidate the financial scenario of any organization. The use of accounting information enhances the decision-making process that has a good role in managerial efficiency. This research study has attempted to know the use of accounting information contained in the annual reports in making a financing decision. Five components of financing decision like selecting the best source of financing, assessing the cash flows, preparing the budget and profit planning, valuation of bond and share as well as financial statement analysis have been considered for the purpose of the study and collected opinions from the selected respondents amounts to one hundred fifty with the use of structured questionnaire and the outcomes of this survey report that the most of the respondents strongly agreed that the accounting information has been used in making a financing decision. The study also reveals that there is a significant relationship among the opinions of the respondents regarding using accounting information in making decisions about the different components of financing decisions.
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