Disclosure of Financial Reporting and Firm Structure as a Determinant: A Study on the Listed Companies of DSE

The paper examines the effect of firms’ structure on the financial reporting quality of Bangladesh quoted manufacturing firms using assets, leverage and share dispersion and residuals of modified EBO model as proxies of firm’s structure and financial reporting quality respectively. The data is extracted from 12 sample firms representing all quoted manufacturing companies in Bangladesh as the population of the study. Multiple regressions are used as a tool of analysis for the study. The result reveals a positive strong relationship between firm structure and financial reporting quality of quoted manufacturing firms in Bangladesh. It is, therefore, recommended among others that the regulators should enforce more on the disclosure and transparency of the financial statements among companies quoted on the DSE to ensure a higher quality of financial reporting.JEL Classification Code: M41, M42, M48, M4