M. S. ISLAM1
1=Md. Saiful Islam, Assistant Professor, Department of Business Administration, German University Bangladesh, Gazipur, Bangladesh. Email: bdsaif7811@yahoo.com.
ABSTRACT
The study was conducted at the Department of Business Administration, German University Bangladesh, Dhaka Bangladesh to assess the influence of firm size on the extent of voluntary reporting during May-August, 2021. The study was founded on the annual reports of 30 banks listed under the Dhaka Stock Exchange for the year 2019.To assess the level of voluntary reporting, a 46-itemreporting check list has been employed. Applying Ordinary Least Square Regression analysis the finding reveals that firm size can significantly influence the magnitude of voluntary reporting.
Keywords: Voluntary reporting, Annual reports and Ordinary Least Square Regression.