Does intellectual capital affect bank performance? Evidence from Bangladesh

Purpose – This paper attempts to evaluate the impact of intellectual capital on bank performance in Bangladesh. Design/methodology/approach – The authors analyze an unbalanced longitudinal data of 32 banks, which cover 318 observations of bank-year from 2010 to 2019. The study employs a dynamic panel model with the two-step system generalized methods of moments (SGMM). Findings – The results show that bank performance is significantly positively affected by the intellectual capital (IC) in Bangladesh. In addition, the findings show that capital employed efficiency (CEE) is an essential determinant of bank performance rather than structural capital efficiency (SCE) and human capital efficiency (HCE) for the Bangladeshi banking sector. Originality/value – This work is unique as no one has explored the impact of intellectual capital on Bangladesh's bank performance. The findings suggest that business owners, managers and policymakers who want to improve the efficiency of their organizations should spend continuously on IC and expand their investment into CEE, which includes both financial and physical resources, in order to obtain better bank performance

The moderating role of board diversity on the relationship between ownership structure and real earnings management

Purpose – This study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management. Design/methodology/approach – This study uses unbalanced panel data of 75 listed energy firms (346 firm-year observations) from three South Asian emerging economies (Bangladesh, India, and Pakistan) from 2015 to 2019. The two-step system GMM estimation is used for data analysis. This study also uses fixed effect regression to obtain robust findings. Findings – The findings show that firms with a greater ownership concentration and managerial ownership significantly reduce real earnings management. In contrast, the data refute the idea that institutional and foreign ownership affect real earnings management. We also find that board diversity interacts significantly with ownership concentration and managerial ownership, meaning that board diversity moderates the negative link of the primary relationship that reduces real earnings management. On the other hand, board diversity has no interaction with institutional and foreign ownership, implying no moderating effect exists on the primary relationship. Originality/value – To the best of the authors’ knowledge, this is unique research investigating how different ownership structures affect real earnings management in the emerging nations’ energy sector, which the earlier studies overlook. More specifically, this research focuses on how board diversity moderates the relationships between ownership structure and real earnings management, which could be helpful for future investors

Financial Diagnosis Using CAMEL Model: Public versus Private Banks in Bangladesh

The purpose of this paper is to empirically analyze the financial statement of two selected banks (One bank from the public sector and another one from the private) in Bangladesh during 2010-14. This study highlights ranking of two banks for their performance on CAMEL (Capital Adequacy; Asset Quality; Management Quality; Earnings Ability; and Liquidity) ratios. During the year Empirical results suggest that 2010-2014 NCCBL has scored better position of all the ratios except EPS, liquid assets to total assets and liquid assets to total deposits compared to JBL. By considering all of the parameters of CAMEL, NCCBL is the highest position assessed by the CAMEL Model because of its performance on the CAMEL ratios compared to JBL. JBL is lower position compared to NCCBL under the study because of its poor performance on the CAMEL ratios. The ultimate findings of the study indicate that JBL should improve the weaknesses of the CAMEL which ultimately improve the bank’s overall performance. The findings of the paper will enable the practitioners and analysts to understand financial statement analysis in a depth manner

Women’s struggles for social wellbeing in the patriarchal dried fish value chains of Bangladesh.

The social wellbeing of the women who work in the dried fish value chains of Teknaf, Bangladesh is interlinked with the patriarchal society and the state. On the one hand, women are engaging themselves with the value chains as economic actors and contributing to them. On the other hand, they face various patriarchal constraints. Women work as laborers in the processing sites day and night to support the processing site owners but suffer financial exploitation and unequal treatment, and often sexual harassment in return. They also must tolerate social stigma because of working late at night. Furthermore, processing site owners and male laborers belittle the responsibilities of female laborers in the kholas. Women’s mobility is controlled by patriarchal ideology centered in the family, neighbors, and society. Women support dried fish processing site owners through their home work but without any payment in return. If they are abandoned by their husband, brothers, or sons, their futures become even more uncertain and insecure. The patriarchal orientation of state policy is indicated by women’s exclusion from all fishing related laws and policies. Nonetheless, women are not passive recipients of these patriarchal constraints, rather they have strategies to negotiate with the patriarchal system for their social wellbeing. Negotiation occurs through their everyday employment and engagements within the value chains. Female laborers between the ages of 35 and 72 have built an unofficial association to argue for financial and other benefits. Often, they accommodate one patriarchal ideology to negotiate with another. Their clothing and where they construct their houses are relevant examples in this regard. Women use symbolic strategies to contest patriarchal constraints within the khola and in society. Moreover, bargaining with the patriarchal system is constantly changing through the everyday engagements of the female laborers within the dried fish value chains in Teknaf, Bangladesh.February 202

Future prospects of multi-level marketing in bangladesh

In this era of globalization of market place, marketing plays a significant role in every economy. Among the different dimensions of marketing, Multi-Level Marketing (MLM) is one of the crucial dimensions of marketing. This paper explores the concepts, affecting variables and future prospects of Multi-level Marketing in Bangladesh. The study is mainly based on both primary and secondary data. For conducting this research, 100 respondents were selected. The questionnaire consists of different questions were developed by using a five point Likert scale. The data obtained were analyzed using the SPSS software version-16.0. The result of this study indicates that there is a strong relationship between dependent variable and the independent variables. The correlation matrix shows that correlation is highly significant incase of corporate social responsibilities and Government rules and regulations. As the MLM industry has the opportunity for considerable growth, judging from the overseas experience. Thus, it is the proper time to formulate the legal and strategic policy issues for protecting the interest of people and regulating the MLM industry. Finally, an attempt has been made in this paper to enlist some recommendations.</jats:p

Financial Diagnosis Using CAMEL Model: Public versus Private Banks in Bangladesh

The purpose of this paper is to empirically analyze the financial statement of two selected banks (One bank from the public sector and another one from the private) in Bangladesh during 2010-14. This study highlights ranking of two banks for their performance on CAMEL (Capital Adequacy; Asset Quality; Management Quality; Earnings Ability; and Liquidity) ratios. During the year Empirical results suggest that 2010-2014 NCCBL has scored better position of all the ratios except EPS, liquid assets to total assets and liquid assets to total deposits compared to JBL. By considering all of the parameters of CAMEL, NCCBL is the highest position assessed by the CAMEL Model because of its performance on the CAMEL ratios compared to JBL. JBL is lower position compared to NCCBL under the study because of its poor performance on the CAMEL ratios. The ultimate findings of the study indicate that JBL should improve the weaknesses of the CAMEL which ultimately improve the bank’s overall performance. The findings of the paper will enable the practitioners and analysts to understand financial statement analysis in a depth manner.</jats:p

Master Thesis on Investigating the prospects and challenges of online SME business for female entrepreneurs in Bangladesh

In today's context, online SME business is a well-known term all over the world. This study aims to find out how successful women entrepreneurs are in the world of online SME business in a developing country like Bangladesh, how optimistic they are to grow further, and to assess their obstacles behind achieving this vision. During our journey of selecting an appropriate research topic, while taking ideas from various contemporary literature, journals, and other research papers, we were able to determine that although there have been many types of research on women entrepreneurs in developing countries, no relevant research has been published so far on women entrepreneurs in online SME businesses in Bangladesh. Therefore, we decided to work on this issue. In this study, we endeavour to maintain a systematic literature review technique. We applied the qualitative research method along with thematic analysis. We collected our data through semi-structured interviews with open-ended questions so that we could delve deeper into the real phenomena and identify the root cause and effect. Through our investigation, we tried to find out the core issues related to the prospects and challenges of online SME business in Bangladesh.<br/

Prevalence of COVID-19 Positive Cases Diagnosed By Real Time Polymerase Chain Reaction and Mortality from SARS-Cov-2 among Suspected Population

SARS-CoV-2, a newly emergent virus is the responsible agent for causing Corona Virus Disease 2019 (COVID-19) which is an outgoing pandemic. Test for SARS-CoV-2 is necessary not only to confirm the cases but also to control its transmission. To diagnose Covid-19, Real Time Polymerase Chain Reaction (RT-PCR) for SARS-CoV-2 is used. A retrospective, cross sectional research was conducted in Brahmanbaria Medical college to find out the prevalence of RT-PCR positivity in suspected COVID-19 patients presented from July, 2021 to August, 2021 in the Department of Microbiology. Data was collected from the registry book of the Department of Microbiology. Among the total suspected samples (n=2025), about 1145 (56.54%) cases found positive. Among the positive cases, 59% were symptomatic, and 41% were asymptomatic. Out of the total confirmed cases, 487 (42.53%) were male &amp; 658 were (56.54) % female. Among the confirmed cases, total recovery cases were 1057 (92.3 %) and death cases were 88 (7.7%). More death was observed in age group between 51-60 years. More than half of the positive cases with a medium number of asymptomatic population indicate a high chance of disease transmission. Female being the more vulnerable group of getting infected and age group above 50 years were more prone to succumb.</jats:p