https://ar.iub.edu.bd/handle/11348/820 2026-04-05T14:30:28Z https://ar.iub.edu.bd/handle/11348/895 The Role of Accounting Information in Shop Floor Management Control: Evidence from a Retail Chain in the UK Jahan, Nushrat; Jahan, Mohammad Sarwar This is an intensive case study based on the shop floor labor management of a high street retail company in the United Kingdom. Theoretically, the study is based on Burawoy's (1979) labour process theory of ‘Manufacturing Consent' and John Law’s Actor-Network Theory (1992). This study has addressed the urge for more research on the use of accounting information in managerial control (Hall, 2010). The effort has been given to explore the role of accounting information and gaming at shop floor management. This study includes a critical review of accounting literature, where data has been collected through participant observation, interviews and relevant documentary evidence. Through a critical approach, evidence has been analysed and discussed. The evidence reveals several factors that affect managerial decision-making at shop floor operation. However, the role of accounting information remains the dominant factor. Close monitoring of Accounting Information Systems and Centralized control affects managers' decision- making process and creates huge stress on employees. Keen observation shows that gaming plays a critical role in the control measure of their labour control process. The study also reveals, because of aggressive control, internal labour market mechanism does not work properly and fails to produce consent employees as Burawoy argues. It has been found that internal state is near absent, while technology and digital information systems add new dimensions in labour control process. 2020-10-12T00:00:00Z https://ar.iub.edu.bd/handle/11348/831 Does certification of corporate governance compliance pay off? Evidence from a unique regulatory setting Sobhan, Abdus; Bose, Sudipta; Miah, Muhammad Shahin; Razzaque, Rushdi Md Rezaur Research Questions/Issues: Using insights from agency and signaling theories, we examine the effect on companies' market-based performance of a unique monitoring mechanism of compliance with a corporate governance (CG) code, that is, independent certification of compliance with a CG code and type of certification provider. Furthermore, we examine the impact of two boundary conditions, family company status and company-level information asymmetry, influencing the effect of independent CG compliance certification and type of certification provider on the market based performance of companies. Research Findings/Insights: Based on 1110 Bangladeshi company-year observations from 2006 to 2017, we firstly find that independent CG compliance certification is positively associated with companies' market-based performance. Secondly, we show that CG compliance certification by a chartered secretarial firm is related to higher market-based performance. Thirdly, we document that family companies attenuate both these associations. Finally, we find that, while company-level information asymmetry reinforces the association between CG compliance certification and market based performance, it weakens the relationship between certification by a chartered secretarial firm and companies' market-based performance. Theoretical/Academic Implications: Our findings are consistent with the agency and signaling theory that independent certification of CG compliance and this certification by a chartered secretarial firm reduce information asymmetry between managers and external investors by signaling enhanced credibility of reported CG compliance information. However, the roles of CG compliance certification and certification by a chartered secretarial firm to reduce agency conflict and provide credible signals are conditional on two boundary conditions: family company status and company-level information asymmetry. Practitioner/Policy Implications: This study's findings highlight the economic implications of a unique mechanism for monitoring compliance with an adopted CG code. The findings have significant implications for policy makers and regulators in emerging economies. https://doi.org/10.1111/corg.12563 2023-01-01T00:00:00Z https://ar.iub.edu.bd/handle/11348/825 Corporate governance reform and family firms: Evidence from an emerging economy Razzaque, Rushdi MR; Ali, Muhammad Jahangir; Mather, Paul We investigate the comparative effectiveness of board independence in constraining Real Earnings Management (REMs) in family and non-family firms in the context of corporate governance reform in Bangladesh. In contrast to the pre-reform period, we find that independent directors are more effective in restricting REMs in family firms compared to non-family firms, post reform. Further, we find that the relationship between family ownership and REMs varies significantly between strong and weak corporate governance firms during the post-reform period. This nuanced impact of regulation extends the literature and may be generalised to similar domains with weaker institutions and investor protection. https://doi.org/10.1016/j.pacfin.2019.101260 2020-01-01T00:00:00Z https://ar.iub.edu.bd/handle/11348/824 Earnings Management: An Analysis on Textile Sector of Bangladesh Razzaque, RMR; Rahman, MZ; Salat, A This paper evaluates the earnings management in the textile sector of Bangladesh. The modified Jones Model has been used in detecting earnings management, which incorporates the change in revenue in measuring discretionary accruals, for the period of 1992 to 2002. In this period discretionary accruals are found to be significant for five out of fourteen firms. Nevertheless it is not robustly conclusive from the test that earnings have been managed within the observation period. 2007-01-01T00:00:00Z