Determinants of IAS Disclosure Compliance in Emerging Economies: Evidence from Exchangelisted Companies in Bangladesh

The study is an attempt to examine empirically the level of disclosure of financial information upon adoption of International Accounting Standards (IASs) in Bangladesh and the association between a number of corporate attributes and levels of disclosure in corporate annual reports in Bangladesh. An unweighted disclosure index comprising 411 items was prepared and applied to 188 corporate annual reports for years ending between January and December 2003. The association between the extent of disclosure and various corporate characteristics was examined using multiple linear regression models. It was found that corporate size, profitability, stock exchange security category (Zcategory or not), size and international link of company's auditor, and multinational subsidiary are all significantly associated with the extent of disclosure. The results were consistent with some previous studies while they contradict with the findings of some other studies

Does Regulatory Change Improve Financial Reporting Timeliness? Evidence from Bangladeshi Listed Companies

The present study is an attempt to empirically test a research question: whether regulatory change can improve financial reporting timeliness in developing countries. Financial reporting delays in Bangladesh have historically been long. In some cases companies are found to publish results of as many as five financial years at a time. Even in 2003, company audits in many cases can be found to take longer than eighteen months. Long audit delay is one of the main causes behind chronic delay observed in issuing financial statements to shareholders. In a significant move to reduce such delays, the country’s Securities and Exchange Commission (SEC), in the year 2000, imposed a mandatory maximum of 120 days to complete audits of listed companies. This provides an interesting setting to examine the research question set out at the beginning. The paper reports the results of multiple linear regressions to test the possible association between financial reporting timeliness and regulatory change while controlling for relevant corporate and auditor attributes. Two levels of analyses were carried out. First, using observations from 1999 and 2001, and then using the observations from 1999 and 2003. The results show that audit delays could be reduced by effective regulatory change. Subsidiaries of MNCs demonstrate significantly shorter delay while companies who do not pay dividends show significantly longer delays. Company size, audit complexity, return on equity, and audit fees (except for one model) do not appear to have any bearing on audit delay

Diverse exact solutions to Davey–Stewartson model using modified extended mapping method

In this study, we obtain solitary wave solutions and other exact wave solutions for Davey–Stewartson equation (DSE), which explains how waves move through water with a finite depth while being affected by gravity and surface tension. The study is conducted with the aid of the modified extended mapping method (MEMM). A variety of distinct traveling wave solutions are furnished. The obtained solutions comprise dark, bright, and singular solitary wave solutions. Additionally, Jacobi elliptic function solutions, exponential wave solutions, singular periodic wave solutions, rational wave solutions, and periodic wave solutions are also offered. To help readers physically grasp the acquired solutions, graphical representations of some of the extracted solutions are provided

Pro-poor intervention strategies in irrigated agriculture in Asia: poverty in irrigated agriculture: issues and options: Bangladesh

Irrigated farming / Poverty / Irrigation management / Water resource management / Policy / Planning / Institutions / Organizations / Local government / Non-governmental organizations / Legislation / Water users / Participatory management / Public sector / Water allocation / Cost recovery / Households / Income / Expenditure / Irrigation canals / Bangladesh

A hybrid multi-criteria decision model for performance evaluation of sustainable supply chain

The implementation of Sustainable Supply Chain Management (SSCM) is at the forefront of organizational activities. However, with a lack of unanimity regarding the implementation of Key Performance Indicators (KPIs), and the ambiguity surrounding decision making in this turbulent and chaotic environment, it is a tasking process. This paper brings together the KPIs identified from literature and practice via Systematic Literature Network Analysis (SLNA) and Text Mining. Subsequently, this paper evaluates and weights these KPIs through expert opinions via an online survey grounded on a 4-level hierarchical Multi Criteria Decision Making (MCDM) model hinged on FAHP, FTOPSIS and TISM

Solitons in magneto-optic waveguides with Kudryashov’s law nonlinear refractive index for coupled system of generalized nonlinear Schrödinger’s equation using modified extended mapping method

In this work, we investigate the optical solitons and other waves through magneto-optic waveguides with Kudryashov’s law of nonlinear refractive index in the presence of chromatic dispersion and Hamiltonian-type perturbation factors using the modified extended mapping approach. Many classifications of solutions are established like bright solitons, dark solitons, singular solitons, singular periodic wave solutions, exponential wave solutions, rational wave, solutions, Weierstrass elliptic doubly periodic solutions, and Jacobi elliptic function solutions. Some of the extracted solutions are described graphically to provide their physical understanding of the acquired solutions

Selection of cemented carbide turning tools using EMF and optimization criteria

Tool life and quality of surface finish of the workpiece influence production rate and production cost. Cemented carbide tools have found wide application in the production arena of Bangladesh. In the absence of any testing facility in the country for the selection of cost-effective tools, poor quality carbide tools are frequently imported. A testing method and a selection criteria were developed for testing carbide tools of different shapes and sizes and for selecting the most cost-effective tool. For each tool cutting tests were performed to generate tool life data under different cutting conditions. Mild steel served as the work material. The relationship between tool life and cutting speed was developed using a curve-fitting software on a PC. From these relationships the values of the constants of the Taylor’s equation were determined. The cost equation was then derived for each tool for a given amount of work in a cutting speed range. Finally, the most cost-effective tool was selected on the basis of the relative location of the cost curves of the tools tested