David Citron, Richard Taffler
Abstract This study explores the value of the audit report in the context of the going concern qualification (GCQ) decision along the joint dimensions of auditor competence and independence. Likelihood of company failure, auditor switch rates, the self-fulfilling prophecy argument and audit firm siz...
Anup Chowdhury, Suman Chowdhury
Modigliani & Miller (1958) show the impact of debt-equity ratio on firm value in their capital structure theory. Economist and financial researchers have spent time to develop new thoughts around this theory. Despite their effort the Modigliani & Miller (MM) model is still in vague. In this paper at...
Shahzad Uddin, Jamal Choudhury
Purpose The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh. Design/methodology/approach A series of semi‐structur...
Afzalur Rashid
This study examines whether board independence influences firms’ economic performance among listed firms in Bangladesh. By using data from 135 listed firms on Dhaka Stock Exchange and by using accounting and market performance measures, this study uses simultaneous equation approach to control the p...
Mahmood Ahmed Momin, Lee D. Parker
Fadzlan Sufian, Muzafar Shah Habibullah
This study seeks to examine the performance of 37 Bangladeshi commercial banks between 1997 and 2004. The empirical findings of this study suggest that bank specific characteristics, in particular loans intensity, credit risk, and cost have positive and significant impacts on bank performance, while...
Md. Nurul Kabir, Sohanur Rahman, Md Arifur Rahman, Mumtaheena Anwar
In this study, we investigate the effect of carbon emissions on firms' default risk. While existing literature exhibits the implications of emissions for firm performance and value, little is known about its impact on the default risk and underlying economic channels of the impact. Using a panel dat...
M. Akhtaruddin, Hasnah Haron
Purpose The aim of this paper is to examine the linkages between board ownership, audit committees' effectiveness in terms of the proportion of independent non‐executive directors (INED) and expert members on the audit committee and corporate voluntary disclosures. Design/methodology/approach The pa...
Robert Cressy
Journal Article Introduction: Funding Gaps Get access Robert Cressy Robert Cressy City University Business School Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 112, Issue 477, February 2002, Pages F1–F16, https://doi.org/10.1111/1468-0297.00680...
Mostafa Monzur Hasan, Mahmud Hossain, Adrian Cheung, Ahsan Habib
Omar Al Farooque, Tony van Zijl, Keitha Dunstan, Akm Waresul Karim
This paper investigates empirically the effect of board ownership on firm performance in Bangladesh. By estimating single equation and simultaneous equation models on an unbalanced pooled sample of listed firms, it offers some new insight into the ownership‐performance link in Bangladesh. Building o...
Muhammad Jahangir Ali, Kamran Ahmed, Darren Henry
Abstract This paper empirically examines the level of compliance with disclosure requirements mandated by 14 national accounting standards for a large sample of companies within the three major countries in South Asia, namely India, Pakistan and Bangladesh, and evaluates the corporate attributes whi...
Shahzad Uddin, Trevor Hopper
Vivien Beattie, Stephen M. Brown, David Ewers, Brian John et al.
This is an empirical study of single‐period income smoothing which uses an incentives‐based model to explain classificatory choices. An index is constructed to measure the smoothing effect of these choices. Weighted least squares regression results indicate that classificatory choices consistent wit...
Afzalur Rashid, Anura De Zoysa, Sudhir Lodh, Kathy Rudkin
This study examines the influence of corporate board composition in the form of representation of outside independent directors on firm economic performance in Bangladesh. Two hypotheses are developed to examine the relationship among composition of board memberships including independent directors ...