...-Bangladesh. Design/methodology/approach This study collects data from the annual reports of 30 private commercial banks listed with the Dhaka Stock Exchange for the period starting from 2013 to 2022, giving 300 firm-year observations. To test the hypotheses formulated, this study uses Baron and Kenny’s...

... public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage. Findings...

... of ten renowned NGOs in Bangladesh. The findings were interpreted from the impression management perspective. Findings It was found that the NGOs of Bangladesh are highlighting several social inequality issues such as poverty, gender inequality, inequality related to getting healthcare, legal...

...Md. Kausar Alam; Muhammad Shahin Miah Purpose The main objective of the study is to ascertain the level of independence and the effectiveness of the Shariah Supervisory Board (SSB) members of Islamic banks in Bangladesh. This is because only SSB members are empowered to oversee and certify...

... and qualitative characteristics of IC disclosures made by listed pharmaceutical companies in Bangladesh. Design/methodology/approach – Data are gathered through a content analysis of the 2006 annual reports of 16 pharmaceutical companies quoted on the Dhaka Stock Exchange. The content analysis is performed...

... Disclosure Annual reports Bangladesh Bangladesh is a country of MFIs. These institutions come with a poverty reduction agenda and depend on a large number of Western donors and international organisations such as intergovernmental organisations, the World Bank and IMF. Furthermore, MFIs around...

...Muhammad Jahangir Ali Purpose The purpose of this study is to examine the extent of disclosure harmonization in selected accounting disclosure practices in three South Asian countries, namely, India, Pakistan and Bangladesh. Design/methodology/approach The study is based on a sample of 566 non...