Dhaka University Journal of Business Studies最新文献

Insights and Field-level experiences of Non-Performing Loans in Bangladesh: The Case of State-Owned Commercial Banks (SOCBs) 对孟加拉国不良贷款的见解和实地经验——以国有商业银行为例

Dhaka University Journal of Business Studies Pub Date : 2023-03-09 DOI: 10.3329/dujbst.v42i1.59965

Md. Nazmul Hasan, S. Khan

{"title":"Insights and Field-level experiences of Non-Performing Loans in Bangladesh: The Case of State-Owned Commercial Banks (SOCBs)","authors":"Md. Nazmul Hasan, S. Khan","doi":"10.3329/dujbst.v42i1.59965","DOIUrl":"https://doi.org/10.3329/dujbst.v42i1.59965","url":null,"abstract":"The banking industry of Bangladesh has been facing the most turbulent times of its history due to myriad forms of challenges. The crippling scenario has been contributed by multifarious reasons among others, corrupt loan practices and connected-party lending (i.e., lending to board members’ firm), lack of monitoring, supervision and inefficiencies of board members especially in state-owned commercial banks, monopolization of banks by certain industrialist groups, unprecedented political interferences and non-existent punitive measures for miscreants by the highest regulatory body i.e., Bangladesh Bank. All these reasons coupled with recent implication of single-digit interest rate are putting the banking industry into vulnerable state and thereby losing the trust and confidence of the mass-people. The excessive volume of NPL will possibly jeopardize the profitability of banks and erode the accumulated capital which might lead to the systematic risks of bank failures in the days to come. To this backdrop, the authors intend to shed some lights with a deeper look on the origin and effects of NPL based on a sample of 200-survey respondents and endeavored to explore industry-insights which might be of special interests to bank owners, managements bodies, regulator i.e., Bangladesh Bank (BB) and finally the shareholders.\u0000Journal of Business Studies, Vol. XLII, No. 1, April 2021 Page 151-174","PeriodicalId":308364,"journal":{"name":"Dhaka University Journal of Business Studies","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128389442","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

Potentials and Constraints of Fairs and Festivals Tourism: A Study on Bangladesh 交易会和节日旅游的潜力和限制:对孟加拉国的研究

Dhaka University Journal of Business Studies Pub Date : 2023-03-09 DOI: 10.3329/dujbst.v42i1.59963

-. Uchinlayen, Jameni Jabed Suchana

引用次数: 0

In Search of Paradigmatic Diversification in Academic Finance 学术金融范式多元化研究

Dhaka University Journal of Business Studies Pub Date : 2021-06-06 DOI: 10.3329/dujbst.v42i1.59960

Sheikh Tanzila Deepty, Saud Ahmed

引用次数: 0

Analyzing the Challenges of Implementing Online Classes in Developing Countries during COVID-19 Outbreak: A Perspective from Bangladesh 分析COVID-19疫情期间发展中国家实施在线课程的挑战:以孟加拉国为例

Dhaka University Journal of Business Studies Pub Date : 2021-06-06 DOI: 10.3329/dujbst.v42i1.59964

Md. Golam Ramij, A. Sultana

{"title":"Analyzing the Challenges of Implementing Online Classes in Developing Countries during COVID-19 Outbreak: A Perspective from Bangladesh","authors":"Md. Golam Ramij, A. Sultana","doi":"10.3329/dujbst.v42i1.59964","DOIUrl":"https://doi.org/10.3329/dujbst.v42i1.59964","url":null,"abstract":"COVID-19 has posed a significant threat to the global education system. Rethinking alternative classes for continuing education is the central issue for coping with the new-normal system. The study aims to seek the preparedness and practicality of online education in developing countries from Bangladesh's perspective. The study examined primary data collected through a survey. In line with the descriptive analysis of the collected data, a logistic regression model has been applied to justify the hypotheses. Among sixteen variables, we have found seven variables that significantly impact the students’ opinion regarding conducting classes in online. The findings show a positive association of lack of high internet speed, frequent disconnection issues during class time, mental stress about COVID-19, lack of engaging course contents, and deteriorating family financial condition with students' unwillingness towards online class during COVID-19.The study also revealed that students who have technical expertise in online classes are more interested in this type of class format. In this changing circumstance, online class format is an alternative channel to maintain the continuity in higher studies in Bangladesh. Thus the educational institutions can arrange training programs for teachers to improve the course contents. The institutions can also support the students by providing financial assistance for purchasing devices, internet data packages, guidelines for joining in online class and consulting to relieve mental stress. The government can also play a significant role by ensuring nationwide high-speed internet service and subsidy to purchase internet data for the students.\u0000Journal of Business Studies, Vol. XLII, No. 1, April 2021 Page 133-150","PeriodicalId":308364,"journal":{"name":"Dhaka University Journal of Business Studies","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115205593","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

Sustainability Reporting: Empirical Evidence from Listed Firms of Fuel and Power Sector of Bangladesh 可持续发展报告:来自孟加拉国燃料和电力行业上市公司的经验证据

Dhaka University Journal of Business Studies Pub Date : 2021-06-06 DOI: 10.3329/dujbst.v42i1.59966

Tanzina Haque, Md. Musfiqur Rahman

{"title":"Sustainability Reporting: Empirical Evidence from Listed Firms of Fuel and Power Sector of Bangladesh","authors":"Tanzina Haque, Md. Musfiqur Rahman","doi":"10.3329/dujbst.v42i1.59966","DOIUrl":"https://doi.org/10.3329/dujbst.v42i1.59966","url":null,"abstract":"The aim of this study is to observe the extent of sustainability reporting practice and to investigate the influential factors in determining the sustainability reporting in the fuel and power industry of Bangladesh. This research study develops a self-structured sustainability reporting index (SRI) based on established guidelines and previous studies. Content analysis has been used to observe the practice of sustainability reporting and board composition, ownership structure and firm characteristics have been used as the proxies of determinants of sustainability reporting. The study found that the average mean of sustainability reporting measured by the index is only 20.14% which indicates a very poor quality of sustainability reporting. Among the three components of sustainability reporting, economics sustainability disclosure has the highest index value and environmental sustainability disclosure has the lowest index value. But the positive sign is that the disclosure level of sustainability reporting is gradually increasing over the years. The multiple regression result shows that sustainability reporting practice is more prevalent inbigger firms and older firms. This study also shows that there is no significant association of sustainability reporting with board composition and ownership structures which implies that corporate governance instruments are not playing their effective role in ensuring sustainability reporting. The results recommend that the regulatory authority should develop mandatory guidelines for sustainability reporting or enforce existing global guidelines like GRI to improve the practice of sustainability reporting. The study also suggests that efficient corporate governance mechanism may play a vital role in increasing the extent of sustainability reporting in Bangladesh.\u0000Journal of Business Studies, Vol. XLII, No. 1, April 2021 Page 175-212","PeriodicalId":308364,"journal":{"name":"Dhaka University Journal of Business Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125896594","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

Financial Inclusions : A study on Agent Banking 金融包容性:代理银行研究

Dhaka University Journal of Business Studies Pub Date : 2021-06-06 DOI: 10.3329/dujbst.v42i1.59957

Md. Khaled Bin Amir

引用次数: 0

Analysis of Factors Affecting Bangladesh’s Export to China: An Empirical Analysis 影响孟加拉国对华出口的因素分析:一个实证分析

Dhaka University Journal of Business Studies Pub Date : 2021-06-06 DOI: 10.3329/dujbst.v42i1.59961

M. Bhuiyan, Afsanin Rafsan Alve

{"title":"Analysis of Factors Affecting Bangladesh’s Export to China: An Empirical Analysis","authors":"M. Bhuiyan, Afsanin Rafsan Alve","doi":"10.3329/dujbst.v42i1.59961","DOIUrl":"https://doi.org/10.3329/dujbst.v42i1.59961","url":null,"abstract":"The importance of bilateral trade analysis between Bangladesh and China is increasing as Bangladesh constantly searches for opportunities to reduce the enormous trade deficit with China. This study analyzes Bangladesh’s export to China using the famous ‘Trade Gravity Model.’ The study examined Bangladesh’s exports to China from 1999 to 2020 using factors: Gross Domestic Product (GDP) of Bangladesh, Gross Domestic Product (GDP) of China, Population of Bangladesh, Population of China, Relative Distance between Bangladesh and China, Weighted Average Tariff Rate imposed by China and Relevant Trade Agreements between Bangladesh and China. The findings suggest that the exports of Bangladesh to China will rise with the increase of GDPs of Bangladesh and China, the populations of Bangladesh and China, and with the growth of number of trade agreements between Bangladesh and China. The study also shows that Bangladesh’s export to China will decrease with the increase of tariffs imposed by China on imports from Bangladesh and length of distance covered by the export order. The study’s findings provide policy implications for Bangladesh towards its successful graduation from the Least Developed Countries (LDCs) status.\u0000Journal of Business Studies, Vol. XLII, No. 1, April 2021 Page 73-86","PeriodicalId":308364,"journal":{"name":"Dhaka University Journal of Business Studies","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116087165","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

Souvenirs and Souvenir Marketing: A new Approach Towards Creating Remembrance and Mementoes for Bangladesh as a Tourism Destination 纪念品和纪念品营销:为孟加拉国作为旅游目的地创造纪念和纪念品的新途径

Dhaka University Journal of Business Studies Pub Date : 2021-06-06 DOI: 10.3329/dujbst.v42i1.59962

N. Jahan, Mahfuza Sultana Fariha

引用次数: 0

Impact of Employee Engagement on Organizational Commitment and Performance: A Review of Private Companies in Bangladesh 员工敬业度对组织承诺和绩效的影响:对孟加拉国私营公司的回顾

Dhaka University Journal of Business Studies Pub Date : 2021-06-06 DOI: 10.3329/dujbst.v42i1.59959

Muhaiminul Islam, S. Islam

{"title":"Impact of Employee Engagement on Organizational Commitment and Performance: A Review of Private Companies in Bangladesh","authors":"Muhaiminul Islam, S. Islam","doi":"10.3329/dujbst.v42i1.59959","DOIUrl":"https://doi.org/10.3329/dujbst.v42i1.59959","url":null,"abstract":"This study explores the relationship between employee engagement and organizational commitment and performance in the context of Bangladeshi private organizations. Data has been collected from a sample of 300 employees who have already completed two years of their tenure in the current organizations using a twostage sampling process where a simple random sampling is used to select food and beverage companies in the first stage, and a judgmental sampling is used to select respondents from those organizations in the second stage. Pearson's correlation matrix and regression analysis are performed to predict and estimate the relationships among employee engagement, organizational commitment, and organizational performance. Besides, employee engagement is measured by considering four critical dimensions: workplace involvement, engagement practice, work-life balance, and employee retention. Findings show that workplace involvement and employee retention are the most significant drivers among these four dimensions. Employee engagement has a significant impact on organizational commitment but a fewer impact on organizational performance. This study significantly contributes to the existing employee management knowledge, both academically and practically.\u0000Journal of Business Studies, Vol. XLII, No. 1, April 2021 Page 41-58","PeriodicalId":308364,"journal":{"name":"Dhaka University Journal of Business Studies","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115727735","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

Environmental Reporting and Sustainable Development: A Reflection of Practices of Listed Companies in the Manufacturing Sector of Bangladesh 环境报告与可持续发展:对孟加拉国制造业上市公司实践的反思

Dhaka University Journal of Business Studies Pub Date : 2021-06-06 DOI: 10.3329/dujbst.v42i1.59958

Kawsar Jahan, Mohammod Akbar Kabir

{"title":"Environmental Reporting and Sustainable Development: A Reflection of Practices of Listed Companies in the Manufacturing Sector of Bangladesh","authors":"Kawsar Jahan, Mohammod Akbar Kabir","doi":"10.3329/dujbst.v42i1.59958","DOIUrl":"https://doi.org/10.3329/dujbst.v42i1.59958","url":null,"abstract":"Environmental issues and sustainable development gathers great drive in the recent era both for developed and developing countries. The objective of this study is to explore and accumulate all the relevant concepts of environmental accounting as well as identify the scenario, significance, and challenges of its proper practices in the listed companies in manufacturing sector of Dhaka Stock exchange with accelerating the goal of sustainable development. To fulfill the objectives, the study did qualitative research using content analysis in the year 2019 and has collected data on 99 listed “A category” companies from 8 different manufacturing sectors, to reveal the specific environment, sustainability, and corporate social responsibility related disclosure, and to uncover the actual scenario of environmental reporting. The research concludes that in the manufacturing sector financially secured companies also have very pitiable voluntary disclosure (mostly qualitative) under different framework patterns. Thus the study observed the lack of a standard framework for reporting environmental disclosure and suggests an obligatory standard framework should be developed for all the companies. The research also recommends improving ethical practices, imposing environmental taxes and subsidies, and developing a proper management accounting system to assess the appropriate costs of different environmental degradation, so that the goal of sustainable development can be achieved in Bangladesh.\u0000Journal of Business Studies, Vol. XLII, No. 1, April 2021 Page 17-40","PeriodicalId":308364,"journal":{"name":"Dhaka University Journal of Business Studies","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128279125","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