https://ar.iub.edu.bd/handle/11348/304 2026-04-16T01:07:15Z https://ar.iub.edu.bd/handle/11348/342 Cost-Based Pricing of Banking Asset: Bangladesh Perspective Hossain, Md. Mahabbat; Mizan, A.N.K.,; Rahman, Tahmina The interest rate offered by the banks against their lending and their different influencing factors are matters of immense importance for a growing economy like us. There are several factors that influence the asset price like demand for and supply of fund, cost of collecting and maintaining fund, market competition, etc. The study focuses on the status of different cost components of the asset price of commercial banks of Bangladesh. The paper is shaped to determine the asset price for scheduled commercial banks in Bangladesh and to sketch the inter-group comparison among them. It covers forty three commercial banks grouping in terms of ownership structure. The results show the average asset price of 15.97% and the state owned commercial banks are in good position in terms of cost of doing business and base rate but, they have the highest level of risk premium that squeezing the profit margin. 2012-07-01T00:00:00Z https://ar.iub.edu.bd/handle/11348/341 Relationship between Environmental Reporting in Corporate Annual Reports and Corporate Profitability in Bangladesh Saha, Anup Kumar; Akter, Shahnag This study is designed to investigate the extent and nature of environmental reporting in corporate annual reports of the listed companies of Bangladesh. This study’ examines in particular the relationship between environmental disclosure in corporate annual reports and corporate profitability in Bangladesh. In order to do this, a disclosure index has been developed and utilized to measure the extent of disclosure made by companies in corporate annual reports. The study shows that corporate environmental reporting in Bangladesh is still in its infancy as the level of environmental disclosures on corporate annual reports is very low. This study reports that there is a positive relationship between environmental reporting and corporate profitability. 2012-07-01T00:00:00Z https://ar.iub.edu.bd/handle/11348/340 Firm Performance and Executive Compensation in Private Commercial Banks: Evidence from a Developing Country Khabir, Md. Latiful; Shahriar, Saquib This paper aims to investigate the relationship between Chief Executive Compensation and firm performance amongst the private commercial banks in Bangladesh. Based on five years data for 21 private commercial banks, ice compared the growth of various firm performance indicators, namely, EPS, P/E ratio, cost of fund and total asset, with that of CEO compensation. We found moderate but significant relationship between CEO compensation and EPS, and P/E ratio; which are consistent with extant literature. However, our findings show that total asset and cost of fund are both negatively associated with CEO compensation and thus open a new paradigm in this field. We conclude that private commercial banks in Bangladesh have put much emphasis on market based earnings, which may not pay off in the long run. 2012-07-01T00:00:00Z https://ar.iub.edu.bd/handle/11348/339 Public Disclosure by Indian Life Insurers - An Empirical Study Charumathi, B.; Nithya, K. As the Indian insurance industry was characterized by the presence of only public sector players and with the life insurance side being a monolithic structure devoid of even little competition, information disclosure has never been considered very vital. The present day insurance industry, however, boasts of a more number of players. It has embarked upon the process of public disclosures being made by insurers in the recent past (January 2010). Public disclosures provide information to the policyholders to make necessary’ decisions before entering into a contract and strengthen corporate governance and market discipline for the insurers. In light of establishment of the apex body, Insurance Regulatory and Development Authority of India (1RDA) in 1999 and its introduction of standards on public disclosures for the insurers, this study, using content analysis, analysed the public disclosures made by the Indian life insurers on their websites. It is an empirical study and the sample included all the Indian life insurers both public (1) and private (22) numbering 23. Public Disclosure by Indian life insurers is mandatory and given in a set of 42 statements containing specific information about the working of an insurance company targeting the stakeholders at large. For the purpose of this study, an original Life Insurer Public Disclosure Index (L1PDI) was developed by classifying the statements into six attributes which relate to actuarial, investment, corporate governance, financial, policyholders and insurance agent. Through content analysis method, the availability, completeness and relevance of the information given in the public disclosures were analysed. The period of the study ranges from 2005-06 to 2010-11. This study used statistical tools such as Chi Square Test, Correlation and ANO FA. It was found that there is adequate public disclosure by Indian Life Insurers but there exists a significant company-wise difference. Public disclosures lend a higher level of credibility only when there is uniformity, lucidity and accuracy in the type of disclosures made as also the periodicity and entirety at which the information is provided in order to make meaningful comparison. 2012-07-01T00:00:00Z