Volume 06, December 2017

Permanent URI for this collectionhttp://dspace.iiuc.ac.bd/handle/88203/659

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Now showing 1 - 6 of 6
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    Impact of short and medium term investment concentration on earnings and dividend distribution: Evidence from Islamic Banks in Bangladesh
    (CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Hossain, Md. Amzad; Kabir, Mohammad Rokibul
    The aim of Islamic banking is to ensure interest-free banking system. To achieve the aim, Islamic banks use various modes of transactions as replacement of interest based system. Among the modes, some are short term and medium term and some are long-terms in nature. The study aimed at evaluating different investment modes to find investment concentration of Islamic banks in their portfolio. Secondary sources of data have been used to facilitate the research where a few persons were interviewed for some first-hand data related to investment modes. This study revealed that the investment portfolio of Islamic banks in Bangladesh mainly concentrates on short and medium-term investment which contributes to earning reasonable returns. These reasonable returns ensure stable dividend to the shareholders of Islamic banks in Bangladesh. This paper also discovered a significantly higher return of short and medium period investment than long-term based investment.
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    Impact of financial leverage on financial performance: Evidence from textile sector of Bangladesh
    (CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Hoque, Md. Ariful
    The principal intention of this paper is to find out the relationship between financial leverage and financial performance as well as to assess the impact of financial leverage on the financial performance of sample textile industries in Bangladesh. Debt-assets ratio & debt-equity ratio are proxy of financial leverage and return on assets and return on capital employed is proxy of the financial performance of sample textile industries. In this paper correlation and regression analysis have been conducted by SPSS-20 over the 5-years (2008 to 2012) sample data. In this study, result indicates statistically significant negative tie-up between debts-equity ratio to return on assets (-.293) and insignificant negative relationship between debts-equity ratio to return on capital employed (-.249) as well as statistically significant detrimental tie-up between debt-assets ratio to return on assets (- .285) and return on capital employed (-.335). Financial leverage insignificantly impacts the financial performance of the sample textile companies.
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    Management of Sadaqah through social enterprises: A study on Anjuman Mufidul Islam Bangladesh
    (CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Kabir, Mohammad Rokibul; Sobhani, Farid A.; Kausar, Aflatunal
    Islam prefers a society where justice and equity is maintained and any business upholding the social justice and equity by ensuring social and environmental sustainability may be considered as a business in accordance with Islamic principles. In fact, social enterprises are such business concerns in modern context. Instead of scatter contribution of Sadaqah, its efficient use through the establishment of social enterprises may help ensuring social justice and uphold the prime purpose of Islamic financial systems. Anjuman Mufidul Islam, Bangladesh is one of such enterprises and the study is an endeavor to evaluate the management of Sadaqah by this enterprise. The research also attempts to propose a model for efficient management of Sadaqah through social enterprises. The secondary sources of data collected from the annual report of Anjuman Mufidul Islam, Bangladesh have been used to evaluate how well it is managing Sadaqah and a model for efficient use of Sadaqah has been proposed based on the existing models of social enterprises.
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    Problems in funding SMEs in Bangladesh: An empirical study on Chittagong metropolitan area
    (CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Chaudhury, Nazneen Jahan
    Problems in funding SMEs are a common phenomenon of academicians, experts and government. Though, SMEs are furnishing to the economy in development but they are originated most helpless to the micro and macro-economic crises. Consequently, they fall into funding problems. The study has used both financial and statistical tools for evaluating the data gathered for the research. The study has recognized various probable problems of SMEs in obtaining funds from banks and financial institutions such as asset based collateral and high cost structure of fund, unavailability of fund without guarantee, sources of capital constraints, and poor credit management. On the contrary, prospective entrepreneurs are also not that eager in raising capital from banks due to some procedural hazards like complex application procedure, high collateral, high interest rates, more time consuming which make the need of obtaining bank loans ineffective. This study identified some major hindrances that both the SMEs and banks face in obtaining and granting loan, respectively. Finally, findings offered some proposals to develop the situation in Bangladesh.
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    Credit risk management of conventional banks and Islamic banks in Bangladesh
    (CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Noman, Abu Hanifa Md.
    This paper examines credit risk management (CRM) process of both conventional banks (CBs) and Islamic banks (IBs) in Bangladesh. A set of structured questionnaires has been used in the investigation process. The study incorporates perceived opinions of 96 credit officers working for 17 CBs, and 5 IBs in Bangladesh. This study has found that the risk officers of private commercial banks in Bangladesh are competent in overall credit risk management process. Further, it has also found a significant difference between the credit officers working for CBs, and IBs on understanding and managing credit risk, and credit risk identification, however, no significant difference has been observed in credit risk assessment, credit risk monitoring and controlling, and CRM practices.
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    Environmental disclosures: A study on some selected pharmaceutical and chemical companies in Bangladesh
    (CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Ahmad, Afzal; Khan, Mohammad Aktaruzzaman; Abdullah, Al Amin Mohammad; Rashid, Md. Harun
    This study attempts to address the environmental disclosure practices in listed pharmaceutical and chemical industries in Bangladesh. The authors developed a disclosure index to measure the extent of environmental disclosure prepared by companies in their annual reports. It is observed that the considerable amount of environmental information is disclosed by a few pharmaceutical and chemical companies while a large number of companies ignore the information concerning the issue. The study also found a significant variation of environment disclosures among the companies. However, this study put recommendations to the government and regulatory bodies of the concerned companies to take necessary actions in such a way that the all pharmaceutical and chemical industries of Bangladesh are motivated and compelled to address the environmental issue in their annual reports. Moreover, this will contribute to the existing literature by creating awareness among the users as well as to the preparation of the annual reports in disclosing more relevant information.