Evaluation of the Legal Framework and Accounting Standards: A Study on Mobile Telecommunication Companies in Bangladesh

American Journal of Trade and Policy, Volume 4, Number 4, 2015

Posted: 30 May 2015 Last revised: 18 Jun 2015

See all articles by Dr. Neogy

Dr. Neogy

Institute of Business Administration (IBA), Rajshahi, National University, Bangladesh.; Institute of Business Administration (IBA), Rajshahi, National University, Bangladesh.

Date Written: 2015

Abstract

This present study analysis the application of legal framework and compliance with accounting standards of the selected mobile telecommunication companies in Bangladesh. In the analysis of the opinions of the respondents, it is evident that the most of the respondents think that the selected mobile telecommunication companies moderately apply legal framework for preparing the financial statements and the null hypothesis is accepted which means that there is no significant difference of opinions among the respondents regarding the application of legal framework for preparing the financial statements of the selected companies. It is also evident that most of the respondents think that the selected mobile telecommunication companies moderately comply with accounting standards for preparing the financial statement and the null hypothesis is rejected which indicates that there is significant difference of opinions among the respondents regarding the degree of compliance with accounting standards for preparing the financial statements of the selected mobile telecommunication companies.

Keywords: Accounting Standards, Mobile Telecommunication Companies, Legal Framework Evaluation, Bangladesh

Suggested Citation

Neogy, Dr. and Neogy, Dr., Evaluation of the Legal Framework and Accounting Standards: A Study on Mobile Telecommunication Companies in Bangladesh (2015). American Journal of Trade and Policy, Volume 4, Number 4, 2015, Available at SSRN: https://ssrn.com/abstract=2611934

Dr. Neogy (Contact Author)

Institute of Business Administration (IBA), Rajshahi, National University, Bangladesh. ( email )

Talaimari
Rajshahi, 6204
Bangladesh

Institute of Business Administration (IBA), Rajshahi, National University, Bangladesh. ( email )

Talaimari
Bangladesh, 6204
Bangladesh

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