This paper examines the underlying hypotheses of the Balanced Scorecard (BSC) which states that improvements relating to customers, learning and growth and internal processes improve the financial performance of an organization. In designing current research, the study focused on leading...

Purpose – The purpose of this paper is to investigate the corporate social responsibility (CSR) reporting information of Bangladeshi listed commercial banks and explores the potential effects of corporate governance (CG) elements on CSR disclosures. Design/Methodology/Approach – The annual...

Purpose – The purpose of this paper is to report the findings of a study of intellectual capital (IC) reporting by private commercial banks in the developing economy of Bangladesh, together with the perceptions of a range of stakeholders' with respect to such disclosures....

Aims – This paper aims to examine: the status and the use of financial and non-financial measures, and the balanced scorecard (BSC) in Bangladeshi companies; the reasons for BSC adoption; and associated problems. Design/methodology/approach – Data via a questionnaire were obtained from the...

This paper aims to examine the tendencies of sustainability reporting by major commercial banks in Bangladesh in comparison with global sustainability reporting indicators outlined in the GRI framework together with banks' predilection toward reporting 16 GRI financial service sector (FSS)...

The study intends to investigate the level of awareness of Bangladeshi companies about intellectual capital and how disclosures are made in the annual reports. A content-based analysis of the complete annual reports of the 22 companies listed in the Dhaka Stock Exchange was carried out for the...

This study intends to examine the popularity of cash flow reporting method in terms of under stability, satisfaction, relevant, reliability and usefulness to the decision-making process of users of financial reports in the context of Bangladesh. The user groups selected for the survey are...

Traditionally organizations were always keen to measure their financial performances through ratio analysis, cash flow statement, balance sheet or other financial statements. In the 1990's it was found that financial measures are not sufficient enough to describe a firms overall performance....

The paper reports recent initiatives and development of sustainability reporting from the banking sectors of a developing country (specifically from Bangladesh). It also identifies potential factors that could influence sustainability reporting in the context of banks in Bangladesh. A...

Purpose ndash; The purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh. This paper also aims to examine the users' perceptions relating to CSR disclosures issues. Design/methodology/approach ndash; The study...