Voluntary disclosure practices in pharmaceutical industries of Bangladesh

Abstract

In this report, voluntary disclosure of nine pharmaceutical industries are shown in their respective annual report. This report consists detail information of 36 items of voluntary disclosures in annual report. Here nine selected pharmaceutical companies were chosen by my supervisor and those are, ACI Formulation Ltd, ACI Ltd, Beximco Pharma, Beximco Synthetics Company Ltd, Central Pharmaceuticals Limited, GSK Bangladesh, Orion Ltd, Silco Pharmaceuticals Limited, and Silva Pharmaceuticals Limited. This report is all about the revealing voluntary disclosure information of nine selected industries that is available in their annual report. Which will help to understand the extent of information that has been voluntarily been disclosed. That’s why the necessary data is collected from their respective annual report. The fiscal year 2018-2019 has been selected for the collection of information. Here the information is collected about the analysis of how much information this industries are deliberately revealing in their yearly statements.