Given the significance and importance of intellectual capital in knowledge-intensive firms like banks, it is important to know to what extent banks disclose intellectual capital information. It is expected that knowledge-intensive firms like banks will disclose more intellectual capital...

This Presentation describes sustainability accounting, the emergence of sustainability accounting, develops a framework of sustainability accounting, describes critical theory perspective, and managerial path of sustainability accounting development. It also gives an overview of Inside out...

Objective - This study aims to examine the relationship between ownership structure (determined by institutional and foreign ownership) and earnings management in the context of Bangladeshi Pharmaceuticals and Chemical firms.Methodology – Out of 32 listed firms, this study examined 29 firms...

Generally, two types of banking systems exist in Bangladesh: the conventional banking system and the Islamic banking system. The conventional banking system consists of an interest-based banking system. On the other hand, the Islamic banking system is free of interest. As a result their...

Purpose – This study intends to do a comparative analysis of intellectual capital disclosure among all the listed traditional conventional banks, conventional banks with Islamic windows, and sharia-based Islamic banks of Bangladesh. This study explains how various internal factors, external...

Objective – This study aims to examine the relationship between ownership structure (determined by institutional and foreign ownership) and earnings management in the context of Bangladeshi Pharmaceuticals and Chemical firms.Methodology/Technique – Out of 32 listed firms, this study examined...

This report focuses on the determinants of profitability of 30 DSE listed Commercial banks of Bangladesh from 2010 to 2017. The analysis part of this paper includes multiple regressions to determine the impact of significant variables on profitability. The findings of this paper suggest that the...