Abstract:
Abstract: The aim of this paper is to examine the users’ perception regarding the
importance, relevance, timeliness, materiality and comparability of voluntary
disclosure in corporate annual reports practiced by the listed companies operating
in Bangladesh. Data were collected through planned questionnaire by using direct
interview method of data collection. Identifying the perceptions of various user
groups i.e., professional accountants, accounting professors, investors and
stockbrokers. The Chi-Square tests were carried out to test the nominated nullhypotheses.
It is revealed from the analytical results that the respondents’ perception
is dissatisfactory of Timeliness, comparability and relevance. Such dissatisfaction
indicates that the existing corporate voluntary information practices of Bangladesh
are not capable of meeting the users’ information needs.
