Accounting
Md Maniruzzaman
Abstract
This paper plans to examine the effects of board size and financial leverage on the firm value measured as ROE and Tobin’s Q of DSE-listed manufacturing companies in Bangladesh ranging a period from 2010 to 2022. This research developed ordinary least square (OLS) and fixed effects model (FEM) ...
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This paper plans to examine the effects of board size and financial leverage on the firm value measured as ROE and Tobin’s Q of DSE-listed manufacturing companies in Bangladesh ranging a period from 2010 to 2022. This research developed ordinary least square (OLS) and fixed effects model (FEM) to identify the hypothesized relationships. The paper finds that board size does not matter for firm value but the affinity between financial leverage and firm value is positive and statistically significant. Firm size and firm age are found with a perplexing role in enhancing the value of firms because they show negative affinity when the firm value is measured as ROE but the same associations become positive when the firm value is measured as Tobin’s Q. This paper adds to the emerging body of literature on board size-performance and leverage-performance relationship in the Bangladeshi context using a reasonably wider and newer data set.
Economics
Rimon Kumar; Saikat Pande
Abstract
Agriculture is one of the most important sectors and driving factors of the economy of Bangladesh, which plays a significant role in the prosperity of large rural communities by increasing productivity, income, and creating employment. Presently, this sector has faced a severe challenge in its production, ...
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Agriculture is one of the most important sectors and driving factors of the economy of Bangladesh, which plays a significant role in the prosperity of large rural communities by increasing productivity, income, and creating employment. Presently, this sector has faced a severe challenge in its production, due to the construction of unplanned infrastructure in rural areas. This study investigates the effect of rural infrastructure on agricultural production in Bangladesh. Using the purposive sampling technique, 50 respondents were interviewed through a structured questionnaire to collect primary data from six unions of Sadar Upazila in the Kushtia district. Statistical methods of multiple regression and paired-sample t-test have been utilized to analyze the collected data. The results of the multiple regression model show that the co-efficient of cultivable and infrastructural land size is statistically significant at 1 percent of level, which depicts cultivable land positively affects agricultural production, whereas infrastructural land negatively affects agricultural production in the study area. This means that infrastructure built on cultivable land has reduced agricultural production. Paired-sample t-test result also shows that the mean difference between agricultural production before and after constructing infrastructure is TK.134847.94 per year. The primary reasons for the construction of infrastructure in the study area are unanticipated population expansion, urbanization, unplanned human settlement, and a rise in nuclear families. Lastly, suitable policies have been offered to develop the infrastructure as well as agricultural production in rural areas.
Management
Farha Siddique; Abu Hurira; Mohammad Nazmus Sakib
Abstract
It is conceivable to question why highly educated and competent workers are permitted to leave their employment. The determination of this paper is to identify the important issues prompting worker retaining in the northern Bangladesh NGO sector and to examine how staff retention impacts on logistic ...
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It is conceivable to question why highly educated and competent workers are permitted to leave their employment. The determination of this paper is to identify the important issues prompting worker retaining in the northern Bangladesh NGO sector and to examine how staff retention impacts on logistic performance. Some of the things that are looked at in this study as retention drivers are economic stability, psychological security, connections with coworkers, and self-actualization. With a simple random sampling method and a questionnaire, the employees are polled to get the important information. We selected Rajshahi, Bogra, Natore, and Kushtia as well as four NGOs from each district for the random sample. Each NGO conducted ten worker interviews for data collection. The total number of samples is 160. SEM-SPLS examines data, evaluates the research model and hypotheses, and tests the study model and hypotheses. There are economic, psychological, interpersonal, and self-actualization aspects of employee retention. The paper covers the hypothetical and applied ramifications of the inquiry.
Economics
Saikat Pande
Abstract
The handloom textile industry, one of the significant labor-contributing industries in Bangladesh, provides income and employment opportunities for a sizable section of rural labor. However, in recent years, the handloom textile industry has been experiencing several problems in its production. The residents ...
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The handloom textile industry, one of the significant labor-contributing industries in Bangladesh, provides income and employment opportunities for a sizable section of rural labor. However, in recent years, the handloom textile industry has been experiencing several problems in its production. The residents of three Upazilas in the Sirajganj district rely directly or indirectly on this sector. This study will examine the issues and opportunities of the handloom industry in three Upazilas of the Sirajganj district in Bangladesh. The district of Sirajganj was chosen as a purposive sample and used the multistage random sampling method of fifty handloom units from twenty villages in Ullapara, Shahajdpur, and Belkuchi Upazila. The Cobb-Douglas production function is used to identify in this case to assess the variables' impact on the Handloom sector's annual income. Labor, input, and education coefficient is significant at 1 percent of the level. On the other hand, capital has negatively impacted the handloom industries and is also not statistically significant. Despite experience positively impacting the handloom weaver's income, it does not influence statistically significant. The estimated capital coefficient of -0.208, and the approximate labor cost is 25.73. Major problems of the handloom industry in the high rate of fabrics and colors. These results suggest that labor is a vital part of the handloom industry and with the posting of workers, handloom output rises as well.
Economics
Md Ekram Hossain; Huang Dechun; Changzheng Zhang; Mohammad Ali
Abstract
This paper examines the intensity of trade between Bangladesh and China along with analyzing sector level comparative advantage of 16 export sectors of Bangladesh and China in bilateral trade. The Trade Intensity and Balassa Revealed Comparative Advantage (RCA) indices of the 20 export sectors of Bangladesh ...
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This paper examines the intensity of trade between Bangladesh and China along with analyzing sector level comparative advantage of 16 export sectors of Bangladesh and China in bilateral trade. The Trade Intensity and Balassa Revealed Comparative Advantage (RCA) indices of the 20 export sectors of Bangladesh and China are examined from 1995 to 2019 to achieve the research objectives. Bangladesh's trade strength with China shows that the country has a lot of space to expand its trade with China. The revealed comparative advantage analysis of 20 exports sector of Bangladesh and China exhibits that among those 20 sectors, Bangladesh reveals high comparative advantage over 5 sectors, moderate over 4 sectors, and comparative disadvantage over 11sectors of its export to China. Moreover, China reveals moderate comparative advantage over 8 sectors and comparative disadvantage over 12 sectors of its export to Bangladesh. Based on the empirical analysis and the literature, recommendations are addressed to improve the export sectors of Bangladesh.
Jabir Bin Abdullah; Rokibul Hasan Sakib; Dewan Azmal Hossain; Ishtiak Ahmed Sakib
Abstract
Generally two types of banking system exist in Bangladesh: conventional banking system and Islamic banking system. The conventional banking system consists of interest based banking system. On the other hand Islamic banking system is free of interest. As a result their profitability also differs. The ...
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Generally two types of banking system exist in Bangladesh: conventional banking system and Islamic banking system. The conventional banking system consists of interest based banking system. On the other hand Islamic banking system is free of interest. As a result their profitability also differs. The purpose of this study is to compare the profitability of conventional banking system with that of Islamic banking system. Total 270 bank-years are considered as sample from the 30 listed banks of DSE of which 23 are conventional and 7 are Islamic banks during the period of 2010 to 2018 (3rd quarter for 2018). The result of this study is that conventional banks are more profitable than Islamic banks. Conventional banks’ Return on Assets (ROA) and Profit Expense Ratio (PER) is significantly higher than those of Islamic banks but there is no significant difference in Return on Equity (ROE). Moreover it is also found that for conventional banks Total Equity to Total Assets (TETA) and Deposit to Total Assets (DTA) significantly affect ROA but for Islamic banks only Total Equity to Total Assets (TETA) affects ROA significantly. For conventional banks Deposit to Total Assets (DTA) affects ROE significantly and for Islamic banks Total Equity to Total Assets (TETA) and Debt Equity Ratio (DER) affects ROE significantly. This result may help these two sectors to know their position so that they can improve their present conditions. Besides, the regulatory authority will find it easier to incorporate new rules and regulations for those banking system. Further research can be done using the data of other countries where Islamic banking system exists.
Mohammad Alam Shikdar; Omar Faruk; Mohammad Mojahid Hossain Chowdhury
Volume 5, Issue 3 , March 2018, , Pages 169-180
Abstract
The main objective of this study is to identify the variables that reduce the audit expectation gap and to prescribe a model in doing so in Bangladeshi context. Prominent researchers from various countries suggested several factors in reducing the audit expectation gap. Out of whom only the impact of ...
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The main objective of this study is to identify the variables that reduce the audit expectation gap and to prescribe a model in doing so in Bangladeshi context. Prominent researchers from various countries suggested several factors in reducing the audit expectation gap. Out of whom only the impact of audit education and the implementation of Financial Reporting Act regulations (FRA-2015 of Bangladesh) have been studied so far in Bangladesh; which indicates the research gap. This motivated the current study in identifying the holistic view for drawing a rigorous conclusion. In doing so, Likert 5 point scale based structured questionnaire has been randomly surveyed to 50 respondents including 20 university faculty members of accounting and auditing discipline; 10 qualified and practicing Chartered Accountants; and a group of 20 articled students of accounting bodies from Bangladesh. Principal component tool of factor analysis and Pearson’s correlation analysis have been employed in analyzing the collected data. Correlation results prove that the identified variables reduce the audit expectation gap significantly and factor analysis strongly recommends a model that reduces the audit expectation gap in Bangladesh.
