https://ar.iub.edu.bd/handle/11348/272 2026-04-16T01:06:46Z 2026-04-16T01:06:46Z Khan, Tanvir A. https://ar.iub.edu.bd/handle/11348/331 2026-02-26T06:29:46Z 2014-01-01T00:00:00Z

Mohammad Osman Gani, Foundations of Economic Science (Scholars, Dhaka, Bangladesh, 2003, Hardcover), ISBN 984-32-0655-X Khan, Tanvir A. Dr. Mohammad Osman Gani is too humble a person and knows very well who to acknowledge in his life as they have strongly contributed towards his pursuits to do economics. He sought twenty-two years of his life from his wife Monowara and he thinks it was a vacation in the land of economics which his wife had sacrificed for him. He also pleads to his children to understand why their father was unavailable. He wishes that his parents were here to see whether their sacrifices for their son were fruitful. New York University was his forte and Bernard Wasow, his mentor took him there and literally sheltered his family. He might have spared economics without him he states. As mentors are, he also supervised his doctoral dissertation. The form and substance of Dr. Gani's work as reflected in this book has been strongly influenced by his teachers Wassily Leontief and Israel Kirzner but spares them from his turns, twists and stretches. He rightly acknowledges his teachers who helped him think about economic issues: William Baumol, Peter Boettke, Boyan Jovanovic, Mario Rizzo, Andrew Schotter, Michael Todaro, Bernard Wasow, and Charles Wilson. The two most resourceful libraries for economists (Bobst and Dewey) were his hideout for nearly a decade as he received free access with the patronage of the New York University and Massachusetts Institute of Technology. The few chapters that Dr. Gani has highlighted in this book are the following: He has given a Roadmap where he wants to understand what economies is all about. What kind of a worldview should students possess, what methodology to pursue and how to explain theory. His chapter on ’First look’ browses through the anatomy of an economy, questions whether trade is gainful, highlights consistency of choice, put forwards

2014-01-01T00:00:00Z Hossain, Shakawat https://ar.iub.edu.bd/handle/11348/330 2026-02-26T06:29:32Z 2014-01-01T00:00:00Z

Disclosure in Financial Statement on the basis of BASs: A Study on Listed Pharmaceutical Companies in Bangladesh Hossain, Shakawat International Accounting Standard Board (IASB) has issued IASs IFRSs in order to harmonize financial information of companies & to ensure relevant, reliable, consistent and comparable information for the users. The study evaluates the financial statements in the light of the application of Bangladesh Accounting Standards as issued by the council of Institute of Chartered Accountants of Bangladesh (ICAB) which is a member of IASB. As a member of IASB, ICAB is under obligation to adopt and implement the IASs keeping in view the local legal framework. The analysis in this study involves constructing a disclosure check list (DCL) based on only the BASs, to explain the level of disclosure of the listed pharmaceutical companies according to BASs. The main objectives of the study are to pinpoint the financial reporting practices of the sample pharmaceutical companies and to evaluate the financial statements in the light of BASs. The study' covers only twelve listed pharmaceutical companies and a period from 2007 to 2011. The findings reveal the overall level of disclosure to be high with some fluctuations in different years.

2014-01-01T00:00:00Z Quraishi, Maqbool Kader Mahtab, Naheem https://ar.iub.edu.bd/handle/11348/329 2026-02-26T06:31:44Z 2014-01-01T00:00:00Z

Dividend Payout Study of Companies in Bangladesh: A Preliminary Study Quraishi, Maqbool Kader; Mahtab, Naheem Dividend announcement is considered as a signal to convey information to the market. Many researchers have found relevance of signalling power of dividends to market. Still there are arguments among researchers whether dividend announcements really convey any information or not. From the literature review it is found that dividend announcements are best in conveying information in the absence of perfect capital market, rational behaviour and taxes. Dividend initiations and omissions have significant impact on firms' earnings, shareholders’ wealth and give signal about the current and future management policy of a firm.

2014-01-01T00:00:00Z Al-Islam, Shamil Mardi Gaznabi, Abdul Hasib https://ar.iub.edu.bd/handle/11348/328 2026-02-26T06:31:29Z 2014-01-01T00:00:00Z

Foreign Exchange Exposure: A Case Study of Non-financial Firms in UK Al-Islam, Shamil Mardi; Gaznabi, Abdul Hasib This paper examines the foreign exchange exposure of UK non-financial listed companies over the period January 2005 to December 2010 and compares to two sub periods - pre-recession period (2005-2007) and recession/post- recession period (2008-2010). The Jorion (1991) model is used to estimate the exchange rate exposure - change in exchange rate is regressed on firms' abnormal returns. The findings reveal no supporting evidence for a contemporaneous relationship over total sample period and recession/post-recession sub period but the existence of a contemporaneous relationship during the pre-recession sub period cannot be rejected. Given the change in economic conditions around the recession period (the year 2008 is chosen as the break point) The analysis may be beneficial to financial managers in formulating hedging strategies, as hedging requires additional cost along with forgone profit if hedging is not the optimal decision, when faced with favorab/e/adverse economic conditions. This study may also be beneficial for investors to make informed investment decisions.

2014-01-01T00:00:00Z