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Open Access
Article
Publication date: 1 September 2022

Asia Khatun, Ratan Ghosh and Sadman Kabir

This study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among…

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Abstract

Purpose

This study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among the companies.

Design/methodology/approach

Bangladesh's listed commercial banks are selected as a sample for this study, and financial data from 2009 to 2018 were collected. The likely and nonlikely manipulator Beneish model (1999) divides the sample into two groups. Based on the M-score of the model, the banks are put into two groups. To identify the most influential variables, an independent sample t-test was done with the help of Statistical Package for Social Sciences (SPSS).

Findings

The findings show that banks in Bangladesh have an unstable trend in making manipulated financial reports. Results of the t-test reveal that overstating revenues, increasing intangible assets, lessening cost and accruals are the most appealing items for preparing a fraudulent financial report. The findings of this research work will help the investors take the right decision having the idea of manipulation in the banking sector of Bangladesh.

Originality/value

In the presence of many irregularities in the banking sector Bangladesh, very few studies have been carried out in forensic accounting and fraudulent financial reporting practices. Much research has focused on earnings management techniques. This research specifically focuses on identifying earnings manipulation in financial statements for micro-level variables like accounting accruals, intangible assets, etc. This will help policy-makers and financial statement readers to be proactive while reading financial statements and taking any investment decision.

Details

Arab Gulf Journal of Scientific Research, vol. 40 no. 3
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 9 September 2022

Ratan Ghosh, Asia Khatun and Zobaida Khanam

The closure of educational institutions in the COVID-19 pandemic has changed the global teaching and learning landscape. Face-to-face classroom activity has been shifted to online…

Abstract

Purpose

The closure of educational institutions in the COVID-19 pandemic has changed the global teaching and learning landscape. Face-to-face classroom activity has been shifted to online classroom activity. This study aims to investigate the effect of social media-based education on students’ academic performance during the pandemic.

Design/methodology/approach

This study analyzes the perceptions of 302 university-going students of Bangladesh using structural equation modeling.

Findings

Results show that Facebook features, perceived usefulness and personal tutorial have a positive and significant relationship with the use of social media (USM). Furthermore, the USM has a positive and significant relationship with the academic performance of the university-going students of Bangladesh during the pandemic.

Research limitations/implications

This research has considered the social media usage of university students during the pandemic for academic purposes. This study has not considered income group, technical literacy and device availability of the students. Therefore, the findings may not be generalized to all classes of society.

Practical implications

This study validates that the USM can ensure good academic performance by engaging students through collaboration and attention.

Originality/value

Diffusion of knowledge and interactive face-to-face learning procedures have faced a massive loss because of this COVID-19 pandemic. Easiness in the mode of teaching technique can be a precondition for its acceptance among the students. As the impact of social media on academic performance in this pandemic context has remained unexplained, this study is designed to focus on this emerging issue.

Details

Quality Assurance in Education, vol. 31 no. 1
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 5 April 2021

Shah Md Taha Islam, Ratan Ghosh and Asia Khatun

The purpose of this study is to investigate whether financial resource allocation decisions for corporate social responsibility (CSR) depends on slack resources and free cash flow.

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Abstract

Purpose

The purpose of this study is to investigate whether financial resource allocation decisions for corporate social responsibility (CSR) depends on slack resources and free cash flow.

Design/methodology/approach

The study's sample consists of 202 company-year observations from 51 financial institutions over the period 2015–2019. The authors collected CSR data from CSR review reports published by the Central Bank (Bangladesh Bank). The financial and governance data are collected from corporate annual reports and year-end review reports published by the Dhaka Stock Exchange. This study uses both the random-effect and generalized estimating equation models to test the hypotheses.

Findings

The authors establish two key findings consistent with the predictions of slack resource theory and free cash flow theory. First, the authors find a significant and positive relationship between slack resources and CSR expenditure. This result also supports the traditional thinking about corporate giving – that doing well enables doing good. Second, the author show that increases in free cash flow are associated with increases in CSR expenditure. This indicates the presence of agency problems between managers and shareholders regarding CSR expenditure.

Originality/value

This study is the first to show the positive impacts of slack resources and free cash flow on CSR expenditure in an emerging economy characterized by both capital constraints and high salience of CSR expenditure. The study has important implications for regulators, advocacy groups, shareholders and analysts in emerging economies that share similar contextual characteristics.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 6 June 2023

Md. Saiful Islam

The purpose of this study is to examine the influence of urbanization on energy consumption, including economic growth, globalization and “foreign direct investment (FDI)” inflow…

Abstract

Purpose

The purpose of this study is to examine the influence of urbanization on energy consumption, including economic growth, globalization and “foreign direct investment (FDI)” inflow as control variables.

Design/methodology/approach

This study uses yearly panel data from 19071 to 2018 on five selected South Asian economies. It applies the “pooled mean group (PMG)” estimator and the “Dumitrescu-Hurlin (D-H)” panel causality test.

Findings

The PMG estimators reveal that urbanization causes energy consumption negatively in the long run because of an unusual and messy urbanization process. At the same time, it has no impact on the latter in the short run. Per capita income has both long- and short-run positive influences on energy use. Globalization causes energy consumption positively in the long run but does not affect it in the short run. FDI inflow has a strong positive impact on energy use in the long run and adverse effects in the short run. The Dumitrescu–Hurlin causality test reveals feedback relationships between “urbanization and energy consumption,” “globalization and energy consumption” and one-way causation from “per capita income to energy consumption.” It validates the findings of the PMG estimators.

Practical implications

The results of this study indicate that South Asia may focus on enhancing the availability of energy in the region and producing more renewable energy to add to its energy portfolio to meet growing energy demand, particularly among urban dwellers. Moreover, they should raise their real per capita incomes and augment the standard of living of low-income city dwellers to make urbanization more serviceable and comfortable.

Originality/value

This study is original. As far as the author is aware, this is a maiden attempt to investigate urbanization's effects on energy usage in South Asia in the preview of globalization and FDI.

Details

International Journal of Energy Sector Management, vol. 18 no. 3
Type: Research Article
ISSN: 1750-6220

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Article
Publication date: 24 May 2018

Asma Khatun and S.M. Zabed Ahmed

The aim of this paper is to empirically examine the usability of the Koha OPAC from a user perspective.

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Abstract

Purpose

The aim of this paper is to empirically examine the usability of the Koha OPAC from a user perspective.

Design/methodology/approach

A series of usability tests with Koha were carried out at a private university in Bangladesh. Both experienced and novice users participated in these tests. Experienced users participated only once, whereas novices took part in three successive sessions. At first, novices’ initial performance was recorded. Then, they performed the same tasks after a short training tutorial. Novices again participated in the retention experiment with the same tasks after four weeks. A set of seven tasks was given to the users to see their performance in terms of time taken, number of errors made and success scores. Performance data were captured through a computer screen recording software, and satisfaction scores were obtained using a modified version of Questionnaire on User Interface Satisfaction (QUIS). Comparisons of performance and satisfaction with Koha OPAC were made between experienced users and novices’ initial, learning and retention experiments and amongst novices’ three test sessions.

Findings

The results showed significant performance difference between experienced and novices’ initial session. Novices could easily pick up the functionality of Koha OPAC when a brief training was provided. The comparative analysis of performance between experienced users and novices’ learning showed no significant difference between these sessions. There was a significant difference between experienced and novices’ retention in terms of success scores. The comparison amongst novices’ initial, learning and retention sessions showed significant performance differences in time taken and errors made. The QUIS results also showed significant differences in subjective satisfaction for several items between experienced users and naïve sessions, and for one item amongst novices’ three experiments.

Originality/value

This is a pioneering study of the task-based usability of Koha OPAC. The findings from this study will encourage researchers to empirically examine the usability of other open-source ILSs, which might result in improved user performance and satisfaction with these systems.

Details

The Electronic Library, vol. 36 no. 3
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 17 July 2017

Muhammad Hanafi, Dermawan Wibisono, Kuntoro Mangkusubroto, Manahan Siallagan and Mila Jamilah Khatun Badriyah

This paper aims to create a mapping of competitive advantage of nations (CAN) from research using some previous studies and recommend future research.

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Abstract

Purpose

This paper aims to create a mapping of competitive advantage of nations (CAN) from research using some previous studies and recommend future research.

Design/methodology/approach

This paper applies a systematic literature review on the most recent studies of CAN. The research gap is analysed based on several categories: implication (strategy and policy, portrait); general characteristics (fundamental issues, indicators and patterns); solution methodology and strategic level (nation and industry). Then, the state-of-the-art analysis is used to develop future research.

Findings

The results of this study recommend future research of CAN based on the following CAN categories: implication (strategy and policy, portrait); general characteristics (fundamental issues, indicators and patterns); solution methodology and strategic level (nation and industry).

Research limitations/implications

This literature review has important implications and gives direction for research and teaching, as well as for further investigation of CAN. The limitation lies in the classification of patterns, which requires further study to avoid the ambiguity of grouping.

Originality/value

This is the first literature review about CAN using categories. It is of value in building future research of CAN in different industries and nations.

Details

Competitiveness Review: An International Business Journal, vol. 27 no. 4
Type: Research Article
ISSN: 1059-5422

Keywords

Book part
Publication date: 21 November 2022

Bijoy P. Barua

This chapter critically explores the colonial model of education in a Buddhist society in postcolonial Bangladesh, as the Buddhist value-based contemplative learning and ethical…

Abstract

This chapter critically explores the colonial model of education in a Buddhist society in postcolonial Bangladesh, as the Buddhist value-based contemplative learning and ethical practices have been constantly challenged due to the fact that the western value-based cultural knowledge is considered for economic development. In such a context, Buddhist learners are unable to learn the social history, cultural heritage, Buddhist/social economy, and spiritual values and practices in the educational institutions. Even teachers are not trained in preparing learners for cultivation of wisdom (Paññā in Pāli) and ecocentric development of the community in the country. On the other hand, Buddhist notion of contemplative learning pedagogy believes in decolonization of the mind and reflective practice for social transformation and development of wisdom through deep meditative mind by nurturing critical dialogue as opposed to capital accumulation and greed-based society. The Buddhist pedagogical approach focuses on mindful concentration (bhavana) and ethical (sila) practice within the learning context and environment, as emancipatory ideology to promote cultural diversity instead of political and social imposition. Such mindfulness would allow both the learners and teachers to create collaborative learning opportunities for life-sustaining practice and wholesome (kusala karma) activity in the community setting. The Buddhist learning pedagogy tends to nurture nonviolence (ahimsa) in order to develop mutual respect among the diverse communities to renewing ground for mind-expanding pursuits in the learning institutions for the wellbeing of all community members in the country.

Details

Decolonizing and Indigenizing Visions of Educational Leadership
Type: Book
ISBN: 978-1-83982-468-5

Keywords

Open Access
Article
Publication date: 15 June 2021

Arju Afrin Kathy and Mohammed Norul Alam

Groundwater resources are the primary source of meeting the water demand in Bangladesh. In rural areas, hand-pumped tube wells have been the primary source of drinking water…

Abstract

Groundwater resources are the primary source of meeting the water demand in Bangladesh. In rural areas, hand-pumped tube wells have been the primary source of drinking water. Though studies claim that Bangladesh has the potential to achieve universal safe drinking water supply coverage, the presence of excessive arsenic in the shallow groundwater sources, and the encroachment of salinity in the coastal aquifers in coastal regions (Satkhira, Khulna, Bagerhat, Patuakhali, Jhalakathi, Pirojpur, Barisal, Barguna etc.) hind the path. The concerned authorities of government and other non-government organizations assist the coastal people with alternative technologies like Desalination Plant, Arsenic-Iron Removal Plant, Pond Sand Filtration (PSF), Managed Aquifer Recharge, Rainwater Harvesting System, Installation of Shallow, and Deep Tube Wells. But based on case studies and surveys, this article shows how these existing technologies fail to ensure water safety within the coastal areas. The Singaporean water management policy is an example, this article advocates for necessary government intervention to ensure safe drinking water in coastal areas.

Details

Southeast Asia: A Multidisciplinary Journal, vol. 21 no. 1
Type: Research Article
ISSN: 1819-5091

Keywords

Open Access
Article
Publication date: 16 July 2019

Rabia Khatun and Jagadish Prasad Bist

The purpose of this paper is to examine the relationship between financial development, openness in financial services trade and economic growth in BRICS countries for the period…

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Abstract

Purpose

The purpose of this paper is to examine the relationship between financial development, openness in financial services trade and economic growth in BRICS countries for the period 1990–2012.

Design/methodology/approach

An index for financial development has been constructed using principal component analysis technique by including banking sector development, stock market development, bond market development and insurance sector development. For the robustness of the result, the long-run cointegrating relationship amongst the variables has been analyzed.

Findings

Overall financial development has a positive and significant impact on economic growth. To take the full advantage of openness in financial services trade, countries need to put more emphasis on the development of their stock markets, bond markets and the insurance sector. The result shows that openness in financial services trade has a positive impact on economic growth when the stock market, bond market and insurance sector are included in the system.

Research limitations/implications

The policy implication of the findings is that policymakers should focus more on developing all four areas of finance to get the full benefit of the financial system on the process of economic growth.

Originality/value

The authors have constructed the better indicators of financial development in the case of BRICS economies. Most of the studies in BRICS economies have measured the development of the financial sector as either banking sector development or stock market development. However, the present study includes all four areas of finance (banking sector development, stock market development, insurance sector development and bond market development) into account.

Details

International Trade, Politics and Development, vol. 3 no. 2
Type: Research Article
ISSN: 2586-3932

Keywords

Book part
Publication date: 13 April 2015

Maria Alejandra Calle

This chapter provides a legal and theoretical overview of environmental PPMs articulated in private standards. It seeks to expand the debate about environmental PPMs, elucidating…

Abstract

Purpose

This chapter provides a legal and theoretical overview of environmental PPMs articulated in private standards. It seeks to expand the debate about environmental PPMs, elucidating important dimensions to the issue from the perspective of global governance and international trade law. One of the arguments advanced in this chapter is that a comprehensive analysis of environmental PPMs should consider not only their role in what is regarded as trade barriers (governmental and market driven) but also their significance in global objectives such as the transition towards a green economy and sustainable patterns of consumption and production.

Methodology/approach

This chapter is based on an extensive literature review and doctrinal legal research.

Findings

This research shows that environmental PPMs represent a key issue in the context of the trade and environment relationship. For decades such measures have been thought of as being trade distortive and thus incompatible with WTO law. Although it seems clear now that they are not unlawful per se, their legal status remains unsettled. PPMs can be regarded as regulatory choices associated with a wide range of environmental concerns. However, in trade disputes, challenged measures involving policy objectives addressing production issues in the conservation of natural resources tend to focus on fishing/harvesting techniques. On the other hand, an important goal of Global Environmental Governance (GEG) is to incentivise sustainable consumption and production in order to achieve the transition to a green economy. In this sense, it can be argued that what are generally denominated as ‘PPMs’ in the WTO terminology can alternatively be regarded ‘SCPs’ in the language of environmental governance. Environmental PPMs are not only limited to state-based measures, such as import bans, tariff preferences, and governmental labelling schemes. Environmental PPMs may also amount to good corporate practices towards environmental protection and provide the rationale for numerous private environmental standards.

Practical implications

Most academic attention afforded to environmental-PPMs has focused on their impacts on trade or their legality under WTO law. Although legal scholars have already referred to the significance of such measures in the context of environmental governance, this issue has remained almost entirely unexplored. This chapter seeks to fill the gap in the literature in this regard. In particular, it addresses the relevance of environmental PPMs in the context of decentralised governance initiatives such as the UN Global Compact and private environmental standards.

Originality/value

Overall, this chapter assists in the understanding of the significance of environmental PPMs in the context of private environmental standards and other governance initiatives involving goals related to sustainable consumption and production. This chapter adds to the existing body of literature on the subject of PPMs in international trade and environmental governance.

Details

Beyond the UN Global Compact: Institutions and Regulations
Type: Book
ISBN: 978-1-78560-558-1

Keywords

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