Author(s): Mehedi Hasan Tuhin, Md. Aminul Islam, Munira Sultana, Abu Obida Rahid
The aim of this research is to empirically investigate the level of voluntary reporting of graphs in corporate annual reports and assess the impact of voluntary reporting of graphs in annual reports on the firm value of Bangladeshi banks listed under the Dhaka Stock Exchange (DSE). Necessary data were collected from the corporate annual reports of 30 listed banks for the year 2017. Descriptive analysis shows that on an average each annual report presents about 64 graphs and most commonly used graphs are column, pie, line and bar. The results of ordinary least square regression analysis indicate no significant association between voluntary reporting of graphs in annual reports and firm value.