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Article
Publication date: 6 September 2011

Mohammad Nurunnabi, Monirul Hossain and Hossain

The purpose of this paper is to examine the intellectual capital reporting (ICR) practices of listed non‐financial companies in Bangladesh as an example of a South Asian…

Abstract

Purpose

The purpose of this paper is to examine the intellectual capital reporting (ICR) practices of listed non‐financial companies in Bangladesh as an example of a South Asian developing country, and to empirically investigate some company characteristics as determinants of such practices.

Design/methodology/approach

This is an empirical study of ICR by 90 listed companies in Bangladesh in 2008‐2009 using content analysis of annual reports. The study uses a weighted disclosure index and ordinary least squares regression analyses to test the association between company characteristics and the extent of ICR.

Findings

The study finds that despite the stock market growing significantly during the recession period, there is a tendency of companies not to disclose IC. The study also confirms that size and industry are important attributes to explain the IC disclosure (ICD) issues in Bangladesh. Unlike prior studies, the study finds that the IT sector does not tend to disclose more extensively, and that companies currently fail to disclose many important items such as patents, trademark and copyrights. The result is an indication that companies in Bangladesh are reluctant to disclose IC. The study is also similar to Abeysekera and Guthrie, who found that Sri Lanka is a proactive rather reactive country in terms of ICR. The study also finds ICR depends on the self‐interests of the company.

Research limitations/implications

The scope of this study is limited to single year, 2008‐2009. It would be interesting to replicate this study in other developing countries or a group of developing countries in South Asia that have many similarities to the Bangladesh socio‐economic environment. Nevertheless, the study incorporates the current level of ICR transparency in Bangladesh.

Originality/value

Unlike previous studies, the present study is based on a developing country where the capital market is growing significantly during the recession years. The study also develops a weighted disclosure index in a developing country context, based on the extensive literature of ICD and some new characteristics, namely non‐family ownership, audit committee and liquidity risk.

Details

Journal of Human Resource Costing & Accounting, vol. 15 no. 3
Type: Research Article
ISSN: 1401-338X

Keywords

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Article
Publication date: 13 January 2012

Mohammad Nurunnabi and Monirul Alam Hossain

The present study seeks to paint the current state of voluntary disclosure of internet financial reporting (IFR) in Bangladesh as an example of an emerging economy and to…

Abstract

Purpose

The present study seeks to paint the current state of voluntary disclosure of internet financial reporting (IFR) in Bangladesh as an example of an emerging economy and to investigate empirically some company characteristics as determinants of such practice.

Design/methodology/approach

Using a sample of 83 listed companies in Bangladesh in the year 2009 and the disclosure index of Deller et al., Marston, Xiao et al. and Marston and Polei and comments from the users and investors of Bangladesh, the study employs statistical analysis to investigate the association between a number of company characteristics and the extent of voluntary disclosure of IFR.

Findings

The findings revealed that only 29.12 percent (83) companies had web sites out of the 285 listed companies and only 33.34 percent (28) companies' provided financial information. Out of seven variables, only big audit firms and non‐family ownership variables were significantly associated with the levels of voluntary disclosure. Another important result revealed that despite the mandatory requirements of having audit committee in Bangladesh, the companies without the audit committee were disclosing voluntary information more and it raised the question on the lack of regulatory enforcement in Bangladesh.

Research limitations/implications

The scope of this study is limited to a single country; it would be interesting to replicate this study to a group of emerging countries which have many similarities to the Bangladesh environment.

Originality/value

To the best of the authors' knowledge, no studies have been conducted on IFR in a South Asian emerging country, in particular Bangladesh. The study also is the first of its kind to examine the whole population of a period in any country which enhances contribution to IFR literature. Unlike the prior studies conducted in emerging countries, the study contributes not only to the present state of IFR by the listed companies in Bangladesh but also the connectivity problem between the dream and reality of the digital Bangladesh concept. The study also finds that the companies' IFR practices are not influenced by “Digital Bangladesh” concept.

Details

Journal of Asia Business Studies, vol. 6 no. 1
Type: Research Article
ISSN: 1558-7894

Keywords

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Article
Publication date: 16 April 2018

Golam Mohammad Shamusul Kabir, Kazi Tanvir Mahmud, Aniqa Hassan, David Hilton and Sheikh Monirul Islam

This paper aims to assess the impact of the training program on fish traders in building awareness about formalin abuse in food items.

Abstract

Purpose

This paper aims to assess the impact of the training program on fish traders in building awareness about formalin abuse in food items.

Design/methodology/approach

Primary data was collected from the fish traders in Bangladesh by using simple random sampling technique. Binary logistic regression was used to assess the opinions of the fish traders about training in building awareness of formalin abuse.

Findings

This study showed that the training of the fish traders played a positive role in improving their awareness level of formalin abuse.

Practical implications

Enhancement of both training and educational support could be an effective strategy in preventing formalin abuse in food.

Originality/value

This study helps in assessing the opinions of the fish traders about the effectiveness of the training programs in building awareness of formalin abuse.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 11 no. 1
Type: Research Article
ISSN: 1753-8394

Keywords

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Article
Publication date: 21 November 2019

Md Nazirul Islam Sarker, Most Nilufa Khatun and GM Monirul Alam

The purpose of this paper is to explore the unique aspects of Islamic finance and its role in economic development. It also explores the suitability of Islamic finance in China.

Abstract

Purpose

The purpose of this paper is to explore the unique aspects of Islamic finance and its role in economic development. It also explores the suitability of Islamic finance in China.

Design/methodology/approach

The paper explores the potential of Islamic banking and finance for economic sustainability in China. This study adopts the content analysis approach and focuses on various aspects of finance. Moreover, a critical investigation has been done by using various indicators of a new finance system adoption by considering the economic, cultural, religious and political aspects of China.

Findings

The study reveals that China already tested Islamic finance on a pilot basis in Ningxia, China. China is suitably positioned to adopt Islamic finance for its economic development. It also reports that Islamic finance will be more helpful to implement One Belt One Road initiative of China, as the Gulf and Arab Islamic finance-based countries are the major partners of China. This study analyzes Islamic micro-finance literature and proposes suitable measures for adoption in China.

Practical implications

Despite some limitations, the findings have a large implication on Islamic financing in general. It will be helpful to researchers and practitioners to understand the Islamic finance model for implementing it in a new environment.

Social implications

This study analyzes the demand, rules and regulations, related challenges and potential of launching Islamic banking and finance in China.

Originality/value

This study analyzes the demand, rules and regulations, related challenges and potential of launching Islamic banking and finance in China. The paper fills a gap to the existing literature on Islamic finance uniqueness, challenges and opportunities from the perspective of a non-Muslim country.

Details

Journal of Islamic Marketing, vol. 11 no. 6
Type: Research Article
ISSN: 1759-0833

Keywords

Content available
Article
Publication date: 1 May 2003

Abstract

Details

Disaster Prevention and Management: An International Journal, vol. 12 no. 2
Type: Research Article
ISSN: 0965-3562

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