IIUC Business Review

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Start date: 2010Subject: search.filters.subject.Bangladesh

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Now showing 1 - 10 of 10
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    Nexus between exports, imports and foreign direct investment: Evidence from Bangladesh
    (International Islamic University Chittagong, 2021-12) Daror, Hudayfe Osman; Ahmed, Zobayer; Muhumed, Muhumed Mohamed
    Foreign Direct Investment (FDI) plays a significant role in international trade (IT). Numerous recent studies focused on the FDI-IT nexus and found a strong interrelation between the two variables. The current research empirically examines the causal linkage among imports, exports, and FDI in Bangladesh, utilizing available time-series data from 1980-2015. The study finds that the long-run equilibrium association exists among Exports, Imports and FDI. The study also finds unidirectional causality running from imports and exports to FDI, meaning the rise and fall of exports and imports cause an increase or decrease in FDI of Bangladesh, respectively, and there is no other long-run causality found among other variables. In the short run, unilateral causality is running from imports to FDI, imports to export and exports to FDI. These empirical findings mean that expanding trade can be used to attract more FDI in Bangladesh. Therefore, the study findings strongly support the notion that international trade (exports and imports) stem from the attraction of FDI.
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    Determinants of dividend policy of Islamic banks in Bangladesh
    (International Islamic University Chittagong, 2021-12) Mazumder, Manjurul Alam
    Islamic Banks are playing an important role in the economic expansion of Bangladesh. There are ten Islamic Banks working in Bangladesh economy. The present study is to explore the factors of dividend policy of Islamic Banks in Bangladesh. The research is based on only secondary data and sample of seven Islamic banks out of ten Islamic banks. The relevant data have been gathered from annual report of sample companies from 2010-2020. Descriptive statistics and multiple regressions are used to examine the data. This study revealed that firm size as well as liquidity have substantial positive influence and financial leverage has significant adverse effect. The study appears to convey an immense academic value since a limited research have been commenced in this ground. It may be supportive to the possessors of Islamic Banks, Management, Educational researcher and the policy makers who have been creating endeavor to the progress of Islamic Banks as well as the economy of the country as a whole.
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    Role of financial inclusion on bank stability in Bangladesh
    (International Islamic University Chittagong, 2021-12) Chowdhury, Mohim Uddin,; Md Noman, Abu Hanifa
    This study investigates the role of financial inclusion on bank stability in Bangladesh. Financial inclusion indicates equality and availability of financial products to individuals and businesses, which is captured with natural logarithm of number of ATM per 100 thousand of people (lnATM), log of number of bank branch (lnBB), ratio of Private Credit to Gross Domestic Product (PCGDP), ratio of financial system deposit to GDP (FSDGDP). Conversely, bank stability is proxied by natural logarithm of Z-score (lnZ-score), and ratio of non-performing loan to gross loan (NPL ratio). In the investigation process, we have used an unbalanced panel dataset consisting of all commercial banks from Bangladesh over the 2002-2014 period. Controlling a number of bank-level and macro-economic variables, the random effect model demonstrates that financial inclusion is positively related with bank solvency and negatively related credit risk taking. The results suggest that financial inclusion is supportive for promoting bank stability in Bangladesh. Therefore, the paper proposes to bolster financial innovation in order to increase financial in Bangladesh.
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    A statistical analysis of the relationship between working capital management and profitability: Evidence from selected manufacturing companies of Bangladesh
    (International Islamic University Chittagong, 2021-12) Hossain, Mohammad Emdad
    The aim of this study is to measure the relationship between working capital management and profitability. The research is based on secondary data derived from annual reports of companies listed on Bangladeshi stock exchanges. The sample spans nine years, from 2011 to 2019, and includes 52 manufacturing enterprises in Bangladesh, including 20 pharmaceutical companies and 32 textile companies. The cash conversion cycle is significantly positively associated with profitability, the average collection period is significantly negatively associated with profitability, and the inventory conversion period is also significantly negatively associated with profitability, but the average payable period is not significantly associated with profitability. This research adds to the literature by focusing on working capital management and profitability, particularly in the textile and pharmaceutical industries. There have been a few research on this topic, however they are limited in sample size and time period. This research looks at all active businesses in these two industries. As a result, policymakers in these disciplines may utilize these findings to make decisions.
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    Gender diversity and earnings management: Evidence from Bangladesh
    (CRP, Center for Research and Publication, 2022-12) Uddin, Mohammad Helal
    This study aims to evaluate the impact of Gender-diversity on earnings manipulation using both accrual and real earnings management techniques. All the data has been gathered from yearly reports of recorded non-financial organizations in Bangladesh from 2011 to 2019; after necessary diagnostic checking, this study finally uses the OLS regression model to evaluate the relationship. Findings show that the non-financial organizations of Bangladesh are practicing both forms of earnings management simultaneously. Evidence illustrates that female directors on the board have no significant association with any proxies of accrual earnings management but are significantly positively associated with abnormal discretionary expenses. Moreover, the gender diversity of CEOs is negatively connected with abnormal production costs and positively associated with abnormal cash flow from operating activities, and the relationship is statistically significant. Policymakers and other stakeholders can use these findings to give more concentration on the issue of women's involvement at the corporate level and the development of governance issues.
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    Revisiting the impact of green human resource management practices on the sustainable environmental performance: An emerging economy perspective
    (CRP, Center for Research and Publication, 2018-12) Hasan, Abu Nayeem Mohammad
    The study examined the Green Human Resource Management (GHRM) practices that are significantly influential to the sustainable environmental performance of organizations. The study employed a quantitative method to analyze data, collected from 143 HR professionals of different establishments from ready-made garments & steel industries in Bangladesh. The purpose of the study is to investigate the connection and impact of GHRM practices on organizational sustainable environmental performance, to an extent, to identify the degree of the factor’s stimulus sustainability. Following previous works on this area, the study has revealed significant impacts of green reward & incentives, green training & development, green performance & management, and knowing green HRM, green organizational culture, and insignificant impact of green recruitment & selection on the sustainable environmental performance of organizations. The findings of the study might help HR managers and leaders in the organization by providing a constructive view of HR management practices. Furthermore, the contribution of this paper lies in enriching the scope and depth of green HRM in the emerging sustainable environmental performance of organizations.
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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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    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.
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    Determinants of age at first motherhood in Bangladesh
    (CRP, International Islamic University Chittagong, Bangladesh, 2016-12) Alam, Mohammad Manjur; Hoq, Mohammad Nazmul; Hossain, Mohammad Emdad
    Female‟s age at first motherhood is an important determinant of fertility process, which also indicates the status of female in a society. In this research, an attempt has been made to evaluate the female‟s age to give their first birth as well as its significant covariates by utilizing the data extracted from 2011 Bangladesh Demographic and Health Survey (BDHS). Univariate, bivariate, and multivariate Cox proportional hazard model have been used to identify the association between age at first motherhood and selected background variables. The average age at first motherhood of this study is found to be only 17.92 years. Median age at first motherhood is close to the mean age at 17 years. The study shows that age at first cohabitation is significantly negatively correlated with the timing of first motherhood, while the age at first cohabitation is positively correlated with age at first motherhood. In bivariate analysis, all independent variables are strongly associated with age at first motherhood. The findings of multivariate analysis indicate that age at first cohabitation, spousal age difference, ever use of any method, respondents‟ current age, and respondents‟ education are found to be the significant covariates of age at first motherhood in Bangladesh.