Bangladesh ACCRUALS 1 Bankers 1 Corporate accruals 1 Corporate attributes 1 Corporate governance 1 DETERMINANTS 1 Discretionary accruals 1 EARNINGS 1 Earnings 1 Ethical investment 1 FIRMS 1 Financial fraud 1 Financial reporting quality 1 GOVERNANCE 1 Information asymmetry 1 MANDATORY DISCLOSURE 1 Management 1 Managerial opportunism 1 Overvaluation of assets 1 Perception 1 Risk management 1 STANDARDS 1 corporate accruals 1 disclosure index 1 discretionary accruals 1 earnings management 1 external users' perception 1