1,720,962 research outputs found
Bank Disclosure Practices in Bangladesh: Exploring the Impact of Corporate Attributes
Full text linkDisclosure is necessary so that interested parties can make wise decisions. The study aims to establish the level of disclosure and whether different corporate attributes influence it. Each sample bank\u27s disclosure score was calculated using the unweighted disclosure index. Throughout five years, spanning 2016 to 2020, the necessary data were collected from sample banks\u27 annual reports, and several statistical tools were employed to illustrate the study\u27s conclusions. The study\u27s findings report that the average level of disclosure is satisfactory. The ANOVA test was used to establish whether there was a significant difference in the disclosure levels, and the results show a substantial difference in this case. Multiple regression analysis was performed to investigate the effect of various corporate attributes on disclosure levels. The study\u27s consequences showed that although these variables had significant values higher than 0.05, ROE, EPS, CAR, and log number of employees had no significant influence on disclosure levels. However, at the 0.05 significance level, log total assets demonstrate 0.055 significant levels, indicating that LTA considerably influences disclosure levels
Evaluation of the Companies’ Performance: A Study on Mobile Telecommunication Companies in Bangladesh
Full text linkIn the evaluation of the operating results of the selected mobile telecommunication companies, it is evident that the Company # 1 could earn good profit during the study period but the performance of Company # 2 is not satisfactory because it has been continuously facing loss for the last several years with the exception of 2011. The operating performance of Company # 1 is better than that of Company # 2 during the period under study. In addition, some hypotheses have developed regarding the operating results and all hypotheses are rejected which indicate that there is significant difference in operating results of the selected mobile telecommunication companies during the period under study.
 
Disclosure of Financial Statements: A Study on Mobile Telecommunication Companies in Bangladesh
Full text linkAccounting information produced by AIS through preparing the different financial statements of the selected mobile telecommunication companies is used to meet the needs of interested stakeholders for taking effective decision to serve the different purpose. The selected mobile telecommunication companies follow the provision of IASs/BASs and IFRSs/BFRSs for preparing and presenting the different financial statements. The selected mobile telecommunication companies also follow the Companies Act, 1994, the Securities and Exchange Rules 1987 and other applicable laws in Bangladesh. Accounting Information Systems of the selected mobile telecommunication companies collects stores and disseminates data for the purpose of providing meaningful information to the interested users that assist planning, controlling, coordinating, analyzing and taking effective decision. The general purpose of preparing the different financial statements of the selected mobile telecommunication companies is to provide accounting information to the interested users for taking every effective decision making process. Accurate judgments are impossible unless financial statements are clear and understandable by the interested parties. The study focuses the extent of disclosure scores of the income statement and balance sheet items of the selected mobile telecommunication companies over five years from 2008 to 2012. The results show that the average disclosure scores of income statement and balance sheet items are satisfactory and there is significant difference in disclosure scores of income statement and balance sheet items of the selected mobile telecommunication companies during the period under study. The results also show that most of the respondents reveal that the accounting information produced by AIS of the selected mobile telecommunication companies is moderately adequate and informative and there was significant and non significant difference of opinions among the respondents regarding the adequacy and informativeness of accounting information produced by AIS of the selected mobile telecommunication companies.
JEL Classifications Code: M41, F3
Machine Learning as a New Search Engine Interface: An Overview
Full text linkThe essence of a web page is an inherently predisposed issue, one that is built on behaviors, interests, and intelligence. There are relatively a ton of reasons web pages are critical to the new world, as the matter cannot be overemphasized. The meteoric growth of the internet is one of the most potent factors making it hard for search engines to provide actionable results. With classified directories, search engines store web pages. To store these pages, some of the engines rely on the expertise of real people. Most of them are enabled and classified using automated means but the human factor is dominant in their success. From experimental results, we can deduce that the most effective and critical way to automate web pages for search engines is via the integration of machine learning.
 
Factors Influencing the Earning Capacity of NCBs in Bangladesh: An Evaluation
Full text linkRecently, Bangladesh economy has been experiencing a rapid growth in most of the sectors of economic activities. For the attainment of higher levels of economic development, Bangladesh is trying to achieve and maintain high rates of economic growth. Economic development and the development of banking sector are closely related. The banks especially state-owned commercial banks have been playing significant role to the development process. The state-owned commercial bank makes the profit through banking business. But there are some factors those influence the profit volume of state-owned commercial banks. The objective of the study is to identify those influencing factors and examine the opinions of the respondents regarding the factors. It is also attempted to see whether there is any significant difference of opinions among the respondents regarding various influencing factors of profit volume using null hypotheses, χ2 test and ANOVA test. It is found that the identified factors include attitude of government, maintenance of privacy, proper control, efficiency of management, conflict in management, creativity and innovation and job satisfaction. The study also revealed that the respondents are unanimous regarding the various influencing factors of profit volume
Corporate Governance\u27s Influence on Private Commercial Banks\u27 Financial Performance in Bangladesh
No full textCorporate governance is imperious to the banking sector\u27s growth. The study aims to explore how corporate governance mechanisms impact certain aspects of financial performance. This study has taken five listed conventional PCBs with a five-year study period from 2016 to 2020 using the purposive sampling technique. The influence of various CG mechanisms on financial performance attributes has been investigated through the use of multiple regression analysis. The study findings demonstrate that equity ratio, log total assets, and log listing age out of eight variables have a significant influence on NPM and ROA, while the other five variables revealed insignificant influence. On the other hand, ROE was influenced by log total assets and log listing age, but insignificant influence was found in the remaining six variables. Moreover, log listing age revealed a significant impact on EPS, whereas an insignificant influence has been observed in the case of the remaining seven variables. The study recommended that corporate governance must be adequate and transparent for the sake of pertinent stakeholders in the banking sector
The Current Status of Corporate Social Responsibility Disclosure of Islamic Shari-based Banking Companies in Bangladesh
Full text linkThe purpose of this study is to examine the current extent and any difference (if any) of CSR disclosure of Islamic Sharia-based banking companies in Bangladesh during the period of 2011-2015. Content analysis is adopted to accumulate the data from company’s annual reports. The CSR checklist comprise of sixteen dimensions (including 85 items) of CSR activities i.e., ‘Environment’, Disaster management, ‘Sports, Shelter, Women, Disabled, Liberation war, Health, Education, Energy, Minorities, Employee, Product responsibility, IT, Community and Government. The study reveals that the grand mean disclosure of CSR information in annual report of Islamic banks is 25.89% with a standard deviation of 5.49%. Empirical evidence provides that there is statistically significant difference of CSR disclosure among Islamic Sharia-based banking companies in Bangladesh. But there is no significant difference of CSR disclosure of Islamic banking industry in Bangladesh year to year. Moreover, CSR disclosure of Islamic Shari-based banking companies is not diversified rather concentrated on some specific dimension and items of CSR. The study is mainly based on annual reports for the financial year 2011-2015 of Islamic Sharia-based banking companies in Bangladesh. Hence, the conclusion reached cannot be generalized.
 
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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