As a developing country, we have very few export items. Among those, tea is a legend export item. The tea industry of Bangladesh is not only provides a huge amount of foreign currency, but also provides a lot of employment. Besides the tea industry satisfy our local needs. The study was done to...

Purpose: The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper aims to understand how stakeholders' expectations potentially translate into the disclosure of information about...

Purpose: This study aims to explore corporate managers’ perspectives regarding the disclosure (non-disclosure) of social- and environment-related governance information. Design/methodology/approach: Insights into corporate managers’ perspectives are explored by conducting in-depth personal...

The aim of this paper is to provide a summary of the finding of the fast -growing theoretical and empirical literature on IFRS mainly basing on scholarly articles. The main emphasis was given on the costs and benefits of IFRS. Principal claimed benefit of IFRS is the lower costs of capital....

Like other developing economies, the banking sector becomes the dominant financial intermediary in the financial system of Bangladesh due to underdeveloped capital markets, limited availability of financial instruments and lack of confidence on financial system. Given the bank's intermediary...

This study is about the evaluation of financial and operational performance of private sector of Bangladesh. The research site was selected in a large multi product enterprise of Bangladesh. The paper evaluates various financial and operational aspects of Transcom Electronics Limited (TEL). The...

Banking system is now becoming increasingly evident that existence of a properly functioning banking system facilitates the development process in many important ways. The banks in Bangladesh now constitute the core of the country's organized financial system. The bankers committee of Bangladesh...

Central Depository System (CDS) is a new phenomenon in Bangladesh. Recently it has been implemented in our stock exchanges. As a bank for shares instead of money, it holds securities of investors in electronic form. The present study gives a brief understanding about the implementation of CDS in...

It is probably most difficult area for financial decision makers to understand the return behavior of stocks. The investors should determine the cut off point in between risk and return. Central Depository System (CDS) is a new phenomenon in Bangladesh. Recently it has been implemented by our...