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Automation of financial reports of the commercial banks of Bangladesh: Benefits and challenges 孟加拉商业银行财务报告自动化:好处与挑战
IIUC Business Review Pub Date : 2022-12-18 DOI: 10.3329/iiucbr.v9i1.62184
Md Shahnur Azad Chowdhury
{"title":"Automation of financial reports of the commercial banks of Bangladesh: Benefits and challenges","authors":"Md Shahnur Azad Chowdhury","doi":"10.3329/iiucbr.v9i1.62184","DOIUrl":"https://doi.org/10.3329/iiucbr.v9i1.62184","url":null,"abstract":"Automation has started its journey in every area after the invention of computer. Accounting is a traditional discipline from a long period of time. A rigorous development in this field has taken place in the last few decades. Now-a-days all of the functions of this discipline are almost automated. Specially, financial reporting is a crucial issue and is required by various stakeholders timely and accurately. Computerised system can ensure these qualities of financial reports. For conducting the study, data were collected by using questionnaire. Collected data were analyzed by using SPSS (version 22). KMO, factor analysis, ANOVA, regression, etc. are done on the collected and coded data. A lot of benefits of automated reports have been revealed like time-saving, cost-effective, increasing the speed and efficiency along with some challenges. The major challenges include maintaining security and the massive investment which is required for installing an automated system. Some policy implications from both bankers and customer-views are suggested to make the system sophisticated by ensuring the protection of the system.\u0000IIUC Business Review Vol. 9, Dec. 2020 pp. 77-102","PeriodicalId":273995,"journal":{"name":"IIUC Business Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133614016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial Note Vol 7-8 第七至八卷社论注释
IIUC Business Review Pub Date : 2022-12-18 DOI: 10.3329/iiucbr.v8i1.62171
Abu Reza Md Nezamuddin Nadwi
{"title":"Editorial Note Vol 7-8","authors":"Abu Reza Md Nezamuddin Nadwi","doi":"10.3329/iiucbr.v8i1.62171","DOIUrl":"https://doi.org/10.3329/iiucbr.v8i1.62171","url":null,"abstract":"Abstract not available\u0000IIUC Business Review Vol. 7-8, Dec. 2018-19 pp. 7-8","PeriodicalId":273995,"journal":{"name":"IIUC Business Review","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123835141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Growth faltering capital flight: Empirical evidence from Turkey 增长阻碍资本外逃:来自土耳其的经验证据
IIUC Business Review Pub Date : 2022-12-18 DOI: 10.3329/iiucbr.v9i1.62181
A. Mamun
{"title":"Growth faltering capital flight: Empirical evidence from Turkey","authors":"A. Mamun","doi":"10.3329/iiucbr.v9i1.62181","DOIUrl":"https://doi.org/10.3329/iiucbr.v9i1.62181","url":null,"abstract":"Capital flight from Turkey throughout the last few decades is one of the major policy concerns for the development prospects of the economy. Several studies address the issue of capital flight from Turkey, but there is no significant study that examines its impact on the economic growth of the economy. The study investigates the effect of capital flight from Turkey on its economic growth during 1981-2019. It measures the extent of capital flight from Turkey adopting the World Bank’s residual method and examines its growth effect in a setting of Barro’s growth model. The study employs the Johansen cointegration approach to determine whether there exists an association between flight capital and the output growth of Turkey in the long run. The study results support the view that the flight of capital from Turkey deteriorates the country’s output growth in the long run. It implies that the government should adopt policies to reduce capital flight, increase domestic investment, and stimulate economic growth.\u0000IIUC Business Review Vol. 9, Dec. 2020 pp. 9-26","PeriodicalId":273995,"journal":{"name":"IIUC Business Review","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121399831","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Effecting structural development in the Malaysian Islamic banking sector using conventional banking models 利用传统银行模式影响马来西亚伊斯兰银行业的结构发展
IIUC Business Review Pub Date : 2022-12-18 DOI: 10.3329/iiucbr.v8i1.62176
Riasat Amin Imon
{"title":"Effecting structural development in the Malaysian Islamic banking sector using conventional banking models","authors":"Riasat Amin Imon","doi":"10.3329/iiucbr.v8i1.62176","DOIUrl":"https://doi.org/10.3329/iiucbr.v8i1.62176","url":null,"abstract":"To a notable extent, one of the main causes of renewed interest in Islamic Social Finance has been the academia’s disillusionment with the contemporary Islamic Banking and Finance (IBF) sector’s ability to break free of the conventional banking system. IBF has developed into a financial system that mirrors conventional financial practices and values, albeit with Shariah compliance. Using the Malaysian Islamic banking system as a basis, this paper makes use of extant literature and a systemic perspective to categorically identify the systemic reasons for IBF’s structural development, and further proposes a practical means for achieving pointed, systemic and inclusive (stakeholder-oriented) development that has been sought in IBF. Furthermore, its propositions are grounded in a tried and tested model of conventional banking. The implications of this research are as straightforward as they are significant; that by looking at IBF development theory from a more systemic and practical perspective, there are still means to develop IBF according to its original founding values.\u0000IIUC Business Review Vol. 7-8, Dec. 2018-19 pp. 89-106","PeriodicalId":273995,"journal":{"name":"IIUC Business Review","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117103264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The impact of religiosity, legal enforcement and good governance on tax evasion: A study on SAARC countries 宗教信仰、执法和良好治理对逃税的影响:对南盟国家的研究
IIUC Business Review Pub Date : 2022-12-18 DOI: 10.3329/iiucbr.v8i1.62175
Nizam Uddin Patwary, Md Harun Ur Rashid
{"title":"The impact of religiosity, legal enforcement and good governance on tax evasion: A study on SAARC countries","authors":"Nizam Uddin Patwary, Md Harun Ur Rashid","doi":"10.3329/iiucbr.v8i1.62175","DOIUrl":"https://doi.org/10.3329/iiucbr.v8i1.62175","url":null,"abstract":"The study aims to examine the impact of religiosity, legal enforcement and good governance on tax evasion. The study utilizes a panel data of 7 SAARC countries covering the period of 2002 to 2015 and ordinary least square (OLS), fixed effect (FE) and random effect (RE) model have been applied as statistical technique to analyze the data. The results of the study show that (a) the religiosity has a negative impact on tax evasion, (b) enforcement level has been found positive in OLS and random effect but negative in fixed effect model, and (c) good governance in public sector has a negative impact on tax evasion. The results of the study are supposed to offer valuable insights to the researchers, tax practitioners and government for the development of an international tax framework, and implementing a sound policy.\u0000IIUC Business Review Vol. 7-8, Dec. 2018-19 pp. 61-88","PeriodicalId":273995,"journal":{"name":"IIUC Business Review","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124944121","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
6. A statistical analysis of the relationship between working capital management and profitability: Evidence from selected manufacturing companies of Bangladesh 6. 营运资金管理与盈利能力关系的统计分析:来自孟加拉国选定制造公司的证据
IIUC Business Review Pub Date : 2022-12-18 DOI: 10.3329/iiucbr.v10i1.62099
M. E. Hossain
{"title":"6. A statistical analysis of the relationship between working capital management and profitability: Evidence from selected manufacturing companies of Bangladesh","authors":"M. E. Hossain","doi":"10.3329/iiucbr.v10i1.62099","DOIUrl":"https://doi.org/10.3329/iiucbr.v10i1.62099","url":null,"abstract":"<jats:p>a</jats:p>","PeriodicalId":273995,"journal":{"name":"IIUC Business Review","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125421485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Relationship between market share and profitability: A study on Islamic banks of Bangladesh 市场份额与盈利能力的关系——以孟加拉国伊斯兰银行为例
IIUC Business Review Pub Date : 2022-12-18 DOI: 10.3329/iiucbr.v9i1.62185
Sayema Hoque
{"title":"Relationship between market share and profitability: A study on Islamic banks of Bangladesh","authors":"Sayema Hoque","doi":"10.3329/iiucbr.v9i1.62185","DOIUrl":"https://doi.org/10.3329/iiucbr.v9i1.62185","url":null,"abstract":"This study is conducted to examine the effects of market share on profitability. A panel data covering 8 full-fledged Islamic banks of Bangladesh and the period 2011-2020 is used for the analysis. Based on Hausman test, random effects model is chosen to estimate the effects of market share. Market share is represented in terms of asset as well as deposit. To measure profitability, return on equity is used. Investment is used as control variable. Time dummies are also used to account for time effects. Findings suggest that one percentage point increase in market share in terms of asset leads to 3.73 percentage points increase in ROE. Besides, if market share in terms of deposit increases by one percentage point, ROE increases by 3.14 percentage points. Based on these findings, Islamic banks of Bangladesh should consider increase in market share as one of the effective ways to enhance profitability.\u0000IIUC Business Review Vol. 9, Dec. 2020 pp. 103-110","PeriodicalId":273995,"journal":{"name":"IIUC Business Review","volume":"154 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121975834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Antecedents, focus, and outcomes of work-life balance: A conceptual review 工作与生活平衡的前因、焦点与结果:概念回顾
IIUC Business Review Pub Date : 2022-12-18 DOI: 10.3329/iiucbr.v9i1.62182
M. Uddin
{"title":"Antecedents, focus, and outcomes of work-life balance: A conceptual review","authors":"M. Uddin","doi":"10.3329/iiucbr.v9i1.62182","DOIUrl":"https://doi.org/10.3329/iiucbr.v9i1.62182","url":null,"abstract":"Grounded on a thorough literature review, this study proposes a conception about work-life balance (WLB) in an integrated approach, which includes antecedents, focus and outcomes of work-life interface. This framework includes two essential aspects such as, commitment to work and non-work roles and minimum role conflicts between role domains of work and non-work. Based on our conceptualization, this study reviews evidence regarding the consequences of WLB relating to work, personal life and stress outcomes. The study finally reviewed 57 published articles in their entirety out of 181 articles selected through searching databases. The study then pinpoints organizational and personal predictors to WLB and describes their influences on WLB. After that, I explained relevant theoretical approaches are aligning WLB and life satisfaction. The findings explored two key predictors such as organizational and individual, and three key consequences including, work-related, non-work-related, and stress-related consequences. The study further explained several theories relating to WLB and life satisfaction. Finally, I highlight policy implications and directions for future research. IIUC Business Review Vol. 9, Dec. 2020 pp. 27-46","PeriodicalId":273995,"journal":{"name":"IIUC Business Review","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129244469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial Note – page 7 社论注释-第7页
IIUC Business Review Pub Date : 2022-12-18 DOI: 10.3329/iiucbr.v10i1.62093
A. a.
{"title":"Editorial Note – page 7","authors":"A. a.","doi":"10.3329/iiucbr.v10i1.62093","DOIUrl":"https://doi.org/10.3329/iiucbr.v10i1.62093","url":null,"abstract":"<jats:p>a</jats:p>","PeriodicalId":273995,"journal":{"name":"IIUC Business Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129065893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Gender diversity and earnings management: Evidence from Bangladesh 性别多样性和收入管理:来自孟加拉国的证据
IIUC Business Review Pub Date : 2022-12-18 DOI: 10.3329/iiucbr.v9i1.62186
M. Uddin
{"title":"Gender diversity and earnings management: Evidence from Bangladesh","authors":"M. Uddin","doi":"10.3329/iiucbr.v9i1.62186","DOIUrl":"https://doi.org/10.3329/iiucbr.v9i1.62186","url":null,"abstract":"This study aims to evaluate the impact of Gender-diversity on earnings manipulation using both accrual and real earnings management techniques. All the data has been gathered from yearly reports of recorded non-financial organizations in Bangladesh from 2011 to 2019; after necessary diagnostic checking, this study finally uses the OLS regression model to evaluate the relationship. Findings show that the non-financial organizations of Bangladesh are practicing both forms of earnings management simultaneously. Evidence illustrates that female directors on the board have no significant association with any proxies of accrual earnings management but are significantly positively associated with abnormal discretionary expenses. Moreover, the gender diversity of CEOs is negatively connected with abnormal production costs and positively associated with abnormal cash flow from operating activities, and the relationship is statistically significant. Policymakers and other stakeholders can use these findings to give more concentration on the issue of women's involvement at the corporate level and the development of governance issues.\u0000IIUC Business Review Vol. 9, Dec. 2020 pp. 111-133","PeriodicalId":273995,"journal":{"name":"IIUC Business Review","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132650858","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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