Purpose: This study analyzes Bangladeshi companies' online information disclosure and social media tactics. We investigated the scope of online reporting and the characteristics of businesses related to exposing information on the internet. Our findings have witnessed the sudden rise of the internet and social media use and their succeeding influence on firms over the past decade, making this research particularly pertinent. Methodology: A disclosure index has been developed that includes various financial and non-financial disclosures, one of which is the corporate presence on online social networking platforms. This study then looks into the characteristics of companies linked to the amount of information disclosed on the internet. Findings: According to this study, an organization's voluntary internet reporting is linked to business size, industry type and audit firm type, but not to the company age, financial performance and the proportion of independent board members in the audit committee. On the other hand, the company size and external audit firm type significantly impact the firm's social media strategy. Research Limitations: The focus of this investigation is on a single nation; nevertheless, it would be fascinating to carry out this research in a collection of developing countries whose economic conditions are comparable to that of Bangladesh. Originality/Value: The study focuses on the online disclosures of companies listed on the DSEX in 2022 and includes information regarding their social media strategy. The findings demonstrate the potential for advancement regarding the level of disclosure companies provide over the internet. This study recommends regulatory authorities and standard setters when defining best practice online reporting standards. These recommendations are provided in the form of an extensive and comprehensive index.

Background: COVID-19 has devastated the normal way of life. It has been raging over the globe since late January 2020. So far, 212 nations and territories throughout the world have been reported to be impacted. The viciousness of community transmission has reached its apex. Almost every country is waging a costly economic war against this epidemic. The situation of economic normality is becoming increasingly questionable as the epidemic spreads uncontrollably. Objective: In this study our main goal is to evaluate the impact of COVID-19 in the capital market in Bangladesh. Method: Data of each trading day’s last return is collected from the DSE and CSE web library. DSE and CSE All Share price Index is collected on daily and monthly basis from 2018 to 2021. Results: The capital market developments of the DSE and CSE from June 2020 to June 2021 shows that Both the Dhaka Stock Exchange (DSE) and the Chittagong Stock Exchange (CSE) showed an increased trend in terms of index and turnover at the end of June 2021 compared to the end of May 2021. The DSE broad index and the CSE all-share price index increased to 6150.48 points and 17795 points at the end of June 2021, respectively, from 5990.99 points and 17359.57 points at the end of May 2021. At the end of June 2021, the total turnover value of DSE and CSE traded shares were BDT 435.09 billion and BDT 21.3 billion, respectively, which was 40.30 percent and 37.72 percent higher than in May 2021. Whereas the ratio of market capitalization to GDP (at current market price) stood higher at 18.39 percent* at the end of June 2021which was 18.02 percent at the end of May 2021. Conclusion: COVID-19 has presented significant concerns to economic regularity and financial market stability. Nonetheless, it is anticipated that the gloomy days would pass quickly. We must be prepared to battle on if this worst-case situation lasts longer than planned. General investors must also do their role in maintaining our market image and .........