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Niluthpaul Sarker

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Open access Sep 2026

Beyond compliance: Does IAS 34 disclosure quality enhance financial performance? Evidence from the banking sector of Bangladesh

The impact of disclosure quality (according to International Accounting Standard IAS 34) on the financial performance of listed commercial banks in Bangladesh has been discussed in this study. The number of firm-quarter observations varied between approximately 100 for the quarterly data set from 2021 through 2025. Dat...

Niluthpaul Sarker, P. Bhowmik · 0 citations

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