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16+ results
Field: Accounting

International Journal of Advanced Research in Computer and Communication Engineering

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Nirjhor Anjum, Md Rubel Chowdhury

Journal: SSRN Electronic JournalYear: 2024
Citations: 557
Physical SciencesComputer ScienceComputer Networks and CommunicationsOpen Access
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The effect of corporate governance elements on corporate social responsibility (CSR) reporting

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Habib Zaman Khan

Journal: International Journal of Law and ManagementYear: 2010Citations: 537

Purpose The purpose of this paper is to investigate the corporate social responsibility (CSR) reporting information of Bangladeshi listed commercial banks and explores the potential effects of corporate governance (CG) elements on CSR disclosures. Design/methodology/approach The annual reports of al...

Social SciencesBusiness, Management and AccountingStrategy and Management
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Corporate Governance and Agency Conflicts

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Aiyesha Dey

Journal: Journal of Accounting ResearchYear: 2008Citations: 510

ABSTRACT I investigate whether corporate governance is associated with the level of agency conflicts in firms. I employ exploratory principal components analysis on 22 individual governance variables to obtain seven factors that represent the different dimensions of governance for a firm. I measure ...

Social SciencesBusiness, Management and AccountingAccounting
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The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh

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Ataur Rahman Belal, David Owen

Journal: Accounting Auditing & Accountability JournalYear: 2007Citations: 444

Purpose This paper seeks to respond to recent calls for more engagement‐based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Design/methodology/approach The paper use...

Social SciencesBusiness, Management and AccountingStrategy and Management
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The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity

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Muhammad Azeem Qureshi, Sina Kirkerud, Kim Theresa, Tanveer Ahsan

Journal: Business Strategy and the EnvironmentYear: 2019Citations: 437

Abstract Using a large panel data set comprising 812 listed European firms, this study investigates whether sustainability disclosure (environmental, social, and governance) and female representation on boards affect firm value. We observe a positive impact of sustainability disclosure and board gen...

Social SciencesBusiness, Management and AccountingStrategy and Management
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A study of corporate social disclosures in Bangladesh

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Ataur Rahman Belal

Journal: Managerial Auditing JournalYear: 2001Citations: 419

Most of the corporate social reporting (CSR) studies conducted so far have been in the context of developed countries. Very few studies are available on the CSR practices in developing countries. Given the different socio-economic context of developing countries it is argued that it is important to ...

Social SciencesBusiness, Management and AccountingStrategy and ManagementOpen Access
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Doing business in 2004 : understanding regulation

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Caralee McLiesh, Simeon Djankov

Year: 2003Citations: 369

Doing Business 2004 is the very first of a series of reports investigating the regulations that enhance business activity and those that constrain it. To document the regulation of business and investigate the effect of regulation on such economic outcomes as productivity, unemployment, growth, pove...

Social SciencesBusiness, Management and AccountingAccounting
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A systematic qualitative case study: questions, data collection, NVivo analysis and saturation

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Md. Kausar Alam

Journal: Qualitative Research in Organizations and Management An International JournalYear: 2020Citations: 361

Purpose The study aims to explore the case study method with the formation of questions, data collection procedures and analysis, followed by how and on which position the saturation is achieved in developing a centralized Shariah governance framework for Islamic banks in Bangladesh. Design/methodol...

Social SciencesBusiness, Management and AccountingAccounting
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Corporate mandatory disclosure practices in Bangladesh

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M. Akhtaruddin

Journal: The International Journal of AccountingYear: 2005Citations: 351

This study reports the results of an empirical investigation of the extent of mandatory disclosure by 94 listed companies in Bangladesh. It also reports the results of the association between company-specific characteristics and mandatory disclosure of the sample companies. The results indicate that...

Social SciencesBusiness, Management and AccountingAccounting
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A Cross-Country Investigation of Corporate Governance and Corporate Sustainability Disclosure: A Signaling Theory Perspective

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Seong Mi Bae, Md. Abdul Kaium Masud, Jong Dae Kim

Journal: SustainabilityYear: 2018Citations: 348

There is a dearth of research on corporate governance and total sustainability disclosure (economic, environmental, and social) in developing, particularly South Asian, countries. This is unique cross-country research on South Asian countries’ corporate governance elements and total sustainability d...

Social SciencesBusiness, Management and AccountingStrategy and ManagementOpen Access
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Mainstreaming Corporate Social Responsibility: Developing Markets for Virtue

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Ida E. Berger, Peggy Cunningham, Minette E. Drumwright

Journal: California Management ReviewYear: 2007Citations: 344

This article investigates what it means for corporate social responsibility (CSR) to be mainstreamed in a company. Rather than a single ' best practice/narratives provided by managers revealed that mainstreaming can be understood in terms of three distinct CSR orientations: the business-case model, ...

Social SciencesBusiness, Management and AccountingStrategy and Management
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Microfinance Repayment Performance in Bangladesh: How to Improve the Allocation of Loans by MFIs

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Marie Godquin

Journal: World DevelopmentYear: 2004Citations: 327
Social SciencesEconomics, Econometrics and FinanceEconomics and Econometrics
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Social management capabilities of multinational buying firms and their emerging market suppliers: An exploratory study of the clothing industry

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Fahian Anisul Huq, Ilma Nur Chowdhury, Robert D. Klassen

Journal: Journal of Operations ManagementYear: 2016Citations: 318

Abstract For sustainability, research in operations and supply chain management historically emphasized the development of environmental rather than social capabilities. However, factory disasters in Bangladesh, an emerging market and the second largest clothing exporter in the world, revealed enorm...

Social SciencesBusiness, Management and AccountingStrategy and ManagementOpen Access
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Targeting of Transfers in Developing Countries

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David Coady, Margaret Grosh, John Hoddinott

Journal: The World Bank eBooksYear: 2004Citations: 316

No AccessRegional and Sectoral Studies1 Feb 2013Targeting of Transfers in Developing CountriesReview of Lessons and ExperienceAuthors/Editors: David Coady, Margaret Grosh, John HoddinottDavid Coady, Margaret Grosh, John Hoddinotthttps://doi.org/10.1596/0-8213-5769-7SectionsAboutPDF (1.2 MB) ToolsAdd...

Social SciencesBusiness, Management and AccountingAccounting
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The determinants and characteristics of voluntary disclosure by Indian banking companies

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Mohammed Hossain, M. Masrur Reaz

Journal: Corporate Social Responsibility and Environmental ManagementYear: 2007Citations: 310

Abstract This study reports the results of an empirical investigation of the extent of voluntary disclosure by 38 listed banking companies in India. It also reports the results of the association between company specific characteristics and voluntary disclosure of the sample companies. The study rev...

Social SciencesBusiness, Management and AccountingAccounting
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