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...

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 paper investigates the effect of the corporate life cycle on corporate debt financing decision (i.e. financial leverage). Using a sample of Bangladeshi listed firms in textile industry between the period 2004 and 2013, we find that the degree of leverage varies over the life cycle of the...