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A Study on the Pharmaceutical Companies of Bangladesh

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dc.contributor.author Islam, Md. Rayhanul
dc.contributor.author Kulsum, Umme
dc.contributor.author Bhuiya, Md. Iftekharul Islam
dc.date.accessioned 2020-12-28T06:18:10Z
dc.date.available 2020-12-28T06:18:10Z
dc.date.issued 2020-06-18
dc.identifier.issn 2664-3413
dc.identifier.issn 2664-3421
dc.identifier.uri http://dspace.daffodilvarsity.edu.bd:8080/handle/123456789/5390
dc.description.abstract The study aims at measuring the degree of compliance with the disclosures required by the IFRS 7 particularly by the pharmaceutical companies of Bangladesh. Secondary data from the audited financial statements of the pharmaceutical companies found that most of the companies have complied with most of the disclosures required by IFRS 7. The companies could not comply with few disclosures due to various drawbacks like legal difficulties and complexities etc. The study also found that a higher degree of compliance brings better true and fair views of the organizations and vice-versa. Higher degree of compliance results in better management control as well as managing fund crisis and other related issues in better ways. On the other hand, the study further found that non-compliance with the disclosures result in corruption by the management of the organizations. Finally the study recommends that the companies should try to improve the financial performance as well as the fairness offinancial representation to better comply with the disclosures required by !FRS 7. Further research is also recommended for ensuring the highest level of compliance with the said disclosures. en_US
dc.language.iso en_US en_US
dc.publisher Daffodil International University en_US
dc.subject Corruption Investigation en_US
dc.subject Pharmaceutical Analysis en_US
dc.title A Study on the Pharmaceutical Companies of Bangladesh en_US
dc.type Article en_US

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