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Keywords: Annual report
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Journal Articles
Asian Journal of Accounting Research (2020) 5 (2): 225–239.
Published: 27 August 2020
... The sample includes annual reports of the top 30 listed companies in Bangladesh for the years 2013–2017. The content analysis approach is used to examine the practice of FLID and to determine the extent of FLID based on the index. Multiple linear regression analysis is performed to identify the determinants...

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