Abstract

Purpose:The main objective of this study is to examine the impact of Document Verification System (DVS), a verification software by ICAB, on readability of financial statements prepared by Bangladeshi banks and insurance companies listed in Dhaka Stock Exchange. This study also explores the potential moderating role of Islamic Sharīʿah- compliant reporting by full- fledged Islamic banks and insurance companies

Keywords

Financial Statements Readability,Disclosure, DVS, Islamic Reporting, Bog Index.