... markets. Corresponding author Jyoti Singh jyoti.singh_efpm21@bimtech.ac.in 05 07 2025 14 11 2025 20 01 2026 14 02 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Climate disclosure Banking industry...

... connections Moderating effect Banking industry Bangladesh On the other hand, in line with this risk management view of CSR, many studies found that CSR and tax avoidance are positively linked (Abdelfattah and Aboud, 2020 ; Abid and Dammak, 2022 ; Alsaadi, 2020 ; López‐González et al...

... 2021 © 2021 Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Bangladesh Banking industry Board independence Moderating effect Corporate social responsibility disclosure Politician directors The main engagement of corporate managers...

...Mohammad Tazul Islam; Katsuhiko Kokubu; Kimitaka Nishitani Purpose The purpose of this study is to test the legitimacy theory (LT) argument in the context of the banking industry of a developing country, taking Bangladesh as a case by interpreting the bank managers’ perceptions in legitimizing...

... 2018 29 04 2018 08 07 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Financial crisis Internal control Banking industry Risks management SOX 2002 One particular area that is relevant to the auditor’s position during...

...Mohammad Tazul Islam; Katsuhiko Kokubu Purpose The purpose of this paper is to examine the development of corporate social (CS) reporting in the developing country’s banking industry from the legitimacy theory perspective – Bangladesh as a case. Design/methodology/approach This study uses...