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Article
Publication date: 29 April 2021

Naznin Sultana Chaity and K.M. Zahidul Islam

The purpose of the study is to determine the relationship between bank efficiency in terms of corporate governance guidelines and the extent of practice of earnings…

Abstract

Purpose

The purpose of the study is to determine the relationship between bank efficiency in terms of corporate governance guidelines and the extent of practice of earnings management (EM).

Design/methodology/approach

Archival data of listed private commercial banks of Dhaka Stock Exchange over the period of 2007–2016 relating to corporate governance and earnings management are collected and analyzed using parametric and non-parametric methods (efficiency analysis) and applying panel regression analysis.

Findings

The same distribution pattern and have low degree of the correlation (0.248) among them. It is found that private commercial banks of Bangladesh, on average, display efficiency level of 80.84%. The average value of discretionary loan loss provision (i.e. measure of earnings management) is 0.4249 and this indicates the presence of earnings management. The relation between earnings management and efficiency score in both cases of two-step system generalized methods of moments (GMMs) and difference GMM are found to be negative. The negative coefficients (−0.7969 and −0.57) indicate that as the efficiency increases, the practice of earnings management by the private commercial bank reduces. By estimating efficiency based on corporate governance guidelines and detecting the existence of EM, the major contribution of the study is establishing the relationship between bank efficiency based on compliance with corporate governance guidelines and managerial practice of earnings management in Bangladesh. Empirical results of the study have also established the fact that the more efficient the management of the banks are, the less likely it will practice earnings management under the compliance of corporate governance guidelines in Bangladesh.

Research limitations/implications

This research study has some limitations. Only conventional banks are considered for the study, with the exception of Islamic banks. Comparison between conventional banks and Islamic banks could have been done.

Practical implications

Based on the literature study, the effectiveness of corporate governance aligns with decreasing agency conflict, protection of shareholders' interests and restrain management from self-serving activities (i.e. practice of earnings management). The empirical results of the study established these facts. Regulators should give more emphasis on effective implementation of good governance.

Originality/value

To the best of the authors' knowledge, this may be the first to empirically determine the relationship between efficiency estimation based on corporate governance and earnings management in case of listed commercial banks of Bangladesh.

Details

Asian Journal of Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2443-4175

Keywords

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Book part
Publication date: 21 October 2020

Arifur Rahman, Naznin Sultana and Md. Mizanur Rahman

This paper intends to offer a comparison between the concepts of corporate social responsibility (CSR) and social business (SB) and rationalizes the application of both…

Abstract

This paper intends to offer a comparison between the concepts of corporate social responsibility (CSR) and social business (SB) and rationalizes the application of both the ideas as potential ways of accomplishingsustainable development. It follows an axiomatic and theoretical approach to frame the relationship of CSR and social business with the fastest growing concept of sustainable development. The objective of this research is to shed some light on i. the basic differences of the theories, ii. underlying assumptions of both theories regarding sustainable development, and iii. the effectiveness or contribution of each concept in attaining sustainable development. This is basically a conceptual paper based on extensive literature review and followed by some qualitative research techniques such as case studies, in-depth interviews with CSR and social business experts and CEOs of corporate houses and social business enterprises as well as focus group discussions with beneficiaries and community representatives of both fields.Narrative analysis method is adopted to analyze obtained data. Result indicates that both CSR and social business can be significant ways to achieve sustainable development by means of eliminating poverty, unemployment and inequality, preventing environmental degradation and the like as both concepts are intended tosolve social problems. This research proposes that a combination of these two concepts is more likely to offer sustainable solutions to social problems.

Details

Governance and Sustainability
Type: Book
ISBN: 978-1-80043-151-5

Keywords

Content available
Book part
Publication date: 21 October 2020

Abstract

Details

Governance and Sustainability
Type: Book
ISBN: 978-1-80043-151-5

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Article
Publication date: 11 February 2019

Naznin Tabassum, Sujana Shafique, Anastasia Konstantopoulou and Ahmad Arslan

This paper aims to provide a framework with the antecedents of women managers’ resilience in SMEs.

Abstract

Purpose

This paper aims to provide a framework with the antecedents of women managers’ resilience in SMEs.

Design/methodology/approach

This developmental study uses a comprehensive literature review and a set of propositions to identify the antecedent of women managers’ resilience and develops a conceptual framework for resilience.

Findings

The results indicate that in addition to personal resilience traits, interactive engagement with the work environment, career adaptability and positive human resource management (HRM) interventions are the main antecedents of women managers’ resilience.

Research limitations/implications

This paper contributes to theory by providing a new perspective on the study of resilience as a process at the organisational level and as a trait at personal level. It contributes to the women employee-centric resilience discussion in HRM literature and explores the relationship between resilience and women managers’ career progression. This is a developmental study, and despite the strengths of the undertaken approach, there are a number of limitations due to the lack of empirical evidence. Therefore, future research activities should focus on validating the framework and determining any potential boundaries of this resilience framework.

Practical implications

The study reveals a number of practical implications leading to a recommended resilience toolkit for HR managers of organisations to develop and promote resilience in their women managers and aspiring managers.

Social implications

The social implications of this study include the social relationships within the work-setting, better employee engagement and interaction with the work environment and flexible career progression pathways.

Originality/value

The paper is based on rich conceptual and theoretical discussion that identifies the key antecedents of women managers’ resilience. The study also conceptually establishes the moderating relationship between women managers’ resilience and work stress and burnout.

Details

International Journal of Organizational Analysis, vol. 27 no. 2
Type: Research Article
ISSN: 1934-8835

Keywords

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