Purpose - The purpose of this article is to explore the impression management practices in Covid-19 related discourses in the annual reports of the insurance companies in Bangladesh. Design/methodology/approach - To fulfil this objective, the authors have conducted a discourse analysis of the...

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...

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...

With the changing landscape in the corporate world, exploring value-maximizing activities has become a trend. Through integrated reporting organizations tell the story of overall performance and value-creating activities to their stakeholders (Deloitte, 2016). Current corporate reporting creates...

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...

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...

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...

There is escalating awareness in recent years of the importance of corporate governance (CG) in ensuring sound financial reporting and preventing fraud. The audit serves as a monitoring device and is thus part of the CG mosaic. The objective of this paper is to evaluate the impact of audit (i.e....

The issue of whether audit firms should provide non-audit services to their audit clients generates a wide range of views ranging from calls for a total prohibition on the provision of such services to claim that no evidence that providing the services impairs independence. For this we have made...