The 1st Annual BICM Conference on Innovation in Capital Market offers a crucial platform to examine the

effectiveness of financial reporting practices in Bangladesh. This research investigates the current state
of financial reporting practices within Bangladesh's capital market and assesses their effectiveness in
promoting transparency and investor confidence.

We employ a quantitative and qualitative approach. First, we analyze financial statements from a
representative sample of X publicly listed companies in Bangladesh to assess their adherence to
International Financial Reporting Standards (IFRS). We employ statistical tests to examine the association
between disclosure quality and market-based measures of investor confidence. Second, we conduct a
survey among Y individual investors to gauge their perceptions of the clarity and comprehensiveness of
current financial disclosures.

The study utilizes financial statements from companies across diverse sectors to ensure generalizability.
The investor survey targets a mix of experience levels and investment types to capture a broad spectrum
of perspectives.

Findings: (Please note: This section will be filled with your actual research findings after the study is
conducted). The analysis of financial statements is expected to reveal the extent of compliance with IFRS
and identify areas where practices may fall short. The investor survey will shed light on investor concerns
regarding the informativeness of disclosures and their impact on investment decisions.

By linking disclosure quality with investor confidence metrics, the research will draw conclusions about
the effectiveness of current practices in fostering trust within the market.

The study will provide valuable insights for policymakers and standard-setters to improve financial
reporting practices. By addressing identified gaps, these recommendations have the potential to
enhance investor confidence, improve access to capital for listed companies, and ultimately contribute
to a more vibrant and innovative capital market in Bangladesh.