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Publications
Publications (28)
Journal of Management Accounting, Governance and Performance All the issues of this journal is available on ICMAB website: https://icmab.gov.bd/journal-of-management-accounting-governance-and-performance/ Cite this article as: Uddin, M.M., Hasan, M., Hoque, S., Hossain, M.A. and Asauzzaman, A.S.M. (2024), Assessing sustainability reporting practice...
This study is to investigate how household welfare is impacted by income diversity. To account for the small-scale rice farmers living in Dinajpur Sadar Upazila, six villages from the Dinajpur district's Sadar Upazila were picked with attention. Next, utilizing the random sampling approach and a pre-testing survey questionnaire, 402 samples were ga...
Groundwater contamination throughout many developing countries is an unavoidable consequence of increasing activity by human beings, which separates the problem from natural impurities. This chapter discusses groundwater contamination in developing countries, attributing it to increased human activity and natural pollutants. It explores the reasons...
This study examines factors influencing Bangladeshi farmers acceptance of agricultural financing and the impact of credit on rice output. Through a comprehensive survey involving 255 rice producers and utilising logistic regression and the Cobb-Douglas production function, the study identifies key determinants affecting rice yield among farmers uti...
Hilsha fish (Tenualosa ilisha) is one of Bangladesh's biggest economic and nutritious fish. Governments and planners are contemplating rewarding fishermen who conserve this precious resource. The government is economically helping fishermen to limit fishing Hilsha for 2 months in order to promote it from immature (Jatka) to mature Hilsha. No study...
Since gaining independence in 1971, Bangladesh has made significant economic progress despite starting with the lowest per capita GDP, a weak economy, and inadequate infrastructure. Bangladesh's economy, once dubbed the 'bottomless basket', has recently undergone a significant transformation, gaining recognition as a booming economy, sometimes refe...
The major goal of this study was to ascertain whether there was a significant correlation between changes in accounting practices and the demographics of Dinajpurdistricts street hawkers. 54 street hawkers of different ages, both male and female, responded. For this investigation, a self-administered questionnaire was used. Data was gathered using...
In this study, the relationship among the variables including tax and non-tax revenue, total revenue, annual budget, and annual budget deficit is investigated. An ensemble machine learning eXtreme Gradient Boosting (XGBoost) and machine learning Decision Tree prediction model is used to predict the future flow of government revenue generation. The...
In this study, the relationship among the variables including tax and non-tax revenue, total revenue, annual budget, and annual budget deficit is investigated. An ensemble machine learning eXtreme Gradient Boosting (XGBoost) and machine learning Decision Tree prediction model is used to predict the future flow of government revenue generation. The...
This study intends to investigate the companies’ environmental reporting disclosure
practices. To achieve the research aim, we have developed ‘Environmental Risk Reporting
Practices Index for Engineering Industry (ERRPIEI) which includes environmental, energy,
waste, water, biodiversity, and supply chain management and design. Additionally, the...
Presently, according to the report of Asian Development Bank, 26,000
non-government organizations (NGOs) are operating their activities in
Bangladesh. Although the evolvements of NGOs have some abstract
criticisms, NGOs are ensuring its contribution for the development
of the economy of the country. However, to what extent NGOs have
fostered financ...
Article History This study ascertains the associations of the macroeconomic variables with external debts, the impacts of external debts on annual GDP, GDP growth, and per capita income, and the timing effects on the economic variables of Bangladesh. The analysis is inferential and eight hypotheses have been set and tested with the regression analy...
The volume of the environmental risk disclosure in the annual reports of firms in the pharmaceutical and chemical, tannery, telecommunications, and paper and printing industries listed on the Dhaka Stock Exchange (DSE) in Bangladesh was analyzed in this paper. The research used a content analysis of the annual reports of 43 companies that represent...
Citation: Uddin, M.M.; Rashid, M.M.; Hasan, M.; Hossain, M.A.; Fang, Y.
Citation: Uddin, M.M.; Rashid, M.M.; Hasan, M.; Hossain, M.A.; Fang, Y.
This study aims at examining the effect of liquidity management on the profitability of Bangladesh banks. To accomplish this objective, 32 banks of Bangladesh including second and third generation banks are taken as a sample. The secondary sources of data have been used for this study which are collected from the annual reports. Hausman specificati...
This paper represents an outline of the contribution of Value Added Tax (VAT) in Bangladesh in association with the GDP growth rate, the annual budget amount, and total government revenues from the beginning of vat introduction in Bangladesh. We constructed a correlation matrix using the Pearson and Spearman correlation methods, which was then visu...
This study aims to explore the relationship and trend among the macro variables (total revenues, tax revenues, non-tax revenues, direct tax, indirect tax, per capita income, GDP, and annual budget) of Bangladesh in successive periods. In this study, we used secondary data from the fiscal year 1972-1973 to 2019-2020 from the National Board of Revenu...
This study aims to explore the relationship and trend among the macro variables (total revenues, tax revenues, non-tax revenues, direct tax, indirect tax, per capita income, GDP, and annual budget) of Bangladesh in the successive periods. In this study, we used secondary data from the fiscal year 1972-1973 to 2019-2020 from the National Board of Re...
1. Introduction Agriculture is the backbone of the economy of Bangladesh. A lion share of GDP is contributed by agriculture. It is the main profession of people Bangladesh. About eighty per cent (80%) people of Bangladesh are dependent on agriculture directly. The rest ones also are related with agriculture indirectly. The industry of Bangladesh is...
This study attempts to investigate the environmental accounting disclosure reporting practices in annual report of listed ceramic and cement companies at Dhaka Stock Exchange (DSE) in Bangladesh. To derive the results, we had collected data from secondary source more specifically from annual report. Collected data are analyzed by using, with statis...
We use products to solve our problems but sometimes the product is being the major issue of creating problems. This problem arises from the absence of hygiene. We people don't take hygienic products with or without any reasons. From this thinking our study is summarized to figure out the issues that influence the customers' attitude. We have planne...
The basic concern of bank is to provide dedicated public service for profits. But earning profit is the expense of environment can't be the goal. So, there must be way that facilitates both the cases. Banking sector can both earn profit by providing dedicated public service and also save the environment. Green banking by far seems to be the solutio...
Small and medium enterprises (SMEs) have long been considered as the principle driving force of Bangladesh’s economy. Along with stimulating private ownership and entrepreneurial skills, SMEs are flexible and can adapt quickly to changing market demand and supply. The aim of this study was to show that how the factors of barrier affected practicing...
The present study was undertaken to evaluate students’ satisfaction on services provided by the universities of Bangladesh. To establish and test dimensions for measuring service quality in higher education. The main purpose of this study is to evaluate students’ satisfaction on services provided by Higher Educational Institutions (HEIs). Specifica...
