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Table-3: Users’ dependence on voluntary information Table-3 reveals the users’ perception about their dependence on voluntary information that incorporates in the corporate annual report n Bangladesh. Table shows those 16.9% respondents are highly dependent; 56.2% respondents are dependent; 23.6% respondents are less dependent and only 3.4% respondents are not dependent on corpora information. Group wise consideration shows that among the respondents e voluntary eachers are dependable on the level of corporate information in their decision making by the highest percentage 59.1 and investors by 58.3%, stockbrokers by 56.5% and accountants by 50% gradually. The following null-hypothesis was drawn whether there is any difference among user groups in this regard. professional to ascertain

Table 3 -3: Users’ dependence on voluntary information Table-3 reveals the users’ perception about their dependence on voluntary information that incorporates in the corporate annual report n Bangladesh. Table shows those 16.9% respondents are highly dependent; 56.2% respondents are dependent; 23.6% respondents are less dependent and only 3.4% respondents are not dependent on corpora information. Group wise consideration shows that among the respondents e voluntary eachers are dependable on the level of corporate information in their decision making by the highest percentage 59.1 and investors by 58.3%, stockbrokers by 56.5% and accountants by 50% gradually. The following null-hypothesis was drawn whether there is any difference among user groups in this regard. professional to ascertain

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Analysis Result and Discussion: Users’ academic qualifications and experiences Table-1: Users’ academic qualifications fable-1 presents academic qualifications of the different user groups. Survey in our tudy suggests four categories of academic qualification for user groups. User groups are eachers (Tea), professional accountants (P. Act.), investors (Inv.) and stockbrokers (SB). fable-1 shows that 13.5% of respondents obtained bachelor or equivalent degree; 74.2% yf respondents obtained master or equivalent degree; 11.2% of respondents obtained -h.D. or equivalent degree from universities and only 1.1% of respondents obtained iploma or lower academic degree.
Analysis Result and Discussion: Users’ academic qualifications and experiences Table-1: Users’ academic qualifications fable-1 presents academic qualifications of the different user groups. Survey in our tudy suggests four categories of academic qualification for user groups. User groups are eachers (Tea), professional accountants (P. Act.), investors (Inv.) and stockbrokers (SB). fable-1 shows that 13.5% of respondents obtained bachelor or equivalent degree; 74.2% yf respondents obtained master or equivalent degree; 11.2% of respondents obtained -h.D. or equivalent degree from universities and only 1.1% of respondents obtained iploma or lower academic degree.
Note: Teac. = Teachers; P. Act.= Professional Accountant; Inv.= Investors; SB : Stockbrokers; n= No. of respondents, df = degree of freedom
Note: Teac. = Teachers; P. Act.= Professional Accountant; Inv.= Investors; SB : Stockbrokers; n= No. of respondents, df = degree of freedom
Table-7: Comparability level of voluntary information =. » Financial statements of one accounting period must be comparable to another in order for the users to derive meaningful conclusions about the trends in an entity's financial performance and position over time. Comparability of financial statements over different accounting periods can be ensured by the application of similar accountancy policies over a period. Users’ perceptions regarding this issue are shown in the following Table-7. Table-7 shows the users perception about the comparability of voluntary information that incorporates in the corporate annual report of Bangladesh. Table shows that 47.2% respondents’ opinion information is inter firm comparable; 50.6% res pondents’ opinion information is inter period comparable and only 2.2% respondents’ opinion information is undecided that incorporates in the corporate annual report of Bangladesh. In the group wise consideration, the respondents who think those are inter firm com parable, is highest (54.2) in investors followed by stock brokers (52.2%), professional accountant (45%) and Teachers (36.4%) in that order. On the other side, the respondents who think those are inter period comparable, is highest (59.1%) in teachers followed by professional accountant (55%), stock brokers (47.8%) and investors (41.7%) in that order. The TAS
Table-7: Comparability level of voluntary information =. » Financial statements of one accounting period must be comparable to another in order for the users to derive meaningful conclusions about the trends in an entity's financial performance and position over time. Comparability of financial statements over different accounting periods can be ensured by the application of similar accountancy policies over a period. Users’ perceptions regarding this issue are shown in the following Table-7. Table-7 shows the users perception about the comparability of voluntary information that incorporates in the corporate annual report of Bangladesh. Table shows that 47.2% respondents’ opinion information is inter firm comparable; 50.6% res pondents’ opinion information is inter period comparable and only 2.2% respondents’ opinion information is undecided that incorporates in the corporate annual report of Bangladesh. In the group wise consideration, the respondents who think those are inter firm com parable, is highest (54.2) in investors followed by stock brokers (52.2%), professional accountant (45%) and Teachers (36.4%) in that order. On the other side, the respondents who think those are inter period comparable, is highest (59.1%) in teachers followed by professional accountant (55%), stock brokers (47.8%) and investors (41.7%) in that order. The TAS
Table-8: Verifiability level of voluntary information
Table-8: Verifiability level of voluntary information
Users’ perception on timeliness of voluntary information
Users’ perception on timeliness of voluntary information
Table-10: Understandability level of voluntary information Vvowiv rh Me BE SASS AE MEE URES MOS ARE Ee UE VEU RA RREEUE BERCOUEUES The essential quality of the information provided in financial statements is that it readily understandable by the users. For this purpose, users are assumed to have reasonable knowledge of business and economic activities and accounting and willingness to study the information with reasonable diligence. However, informati about complex matters that should be included in the financial statements because of relevance to the economic decision-making needs of users should not be excluded mer« on the grounds that it may be too difficult for certain users to understand. Users vic about understandability of information incorporated in the corporate annual report shown in the following table-10:
Table-10: Understandability level of voluntary information Vvowiv rh Me BE SASS AE MEE URES MOS ARE Ee UE VEU RA RREEUE BERCOUEUES The essential quality of the information provided in financial statements is that it readily understandable by the users. For this purpose, users are assumed to have reasonable knowledge of business and economic activities and accounting and willingness to study the information with reasonable diligence. However, informati about complex matters that should be included in the financial statements because of relevance to the economic decision-making needs of users should not be excluded mer« on the grounds that it may be too difficult for certain users to understand. Users vic about understandability of information incorporated in the corporate annual report shown in the following table-10:
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Voluntary disclosure
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