Browsing Volume: 05, No: 2, July 2012 by Issue Date
Now showing items 1-6 of 6
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Has Financial Reporting Become More Conservative? An Update
(School of Business, Independent University,Bangladesh, 2012-07-01)Givoly and Hayn (2000) (GH) examine time series properties of earnings, cash flows, and accruals over a 48-year period from 1950 to 1998 and find that financial reporting has become more conservative. We replicate GH hold ... -
Cost-Based Pricing of Banking Asset: Bangladesh Perspective
(School of Business, Independent University,Bangladesh, 2012-07-01)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 ... -
Relationship between Environmental Reporting in Corporate Annual Reports and Corporate Profitability in Bangladesh
(School of Business, Independent University,Bangladesh, 2012-07-01)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 ... -
The New Conceptual Framework for Financial Reporting 2010: Some Reflective Comments
(School of Business, Independent University,Bangladesh, 2012-07-01)A new Conceptual Framework for Financial Reporting, although in an incomplete shape, has been issued by the International Accounting Standards Board (IASB) in September 2010. Having a status of the constitution of a ... -
Public Disclosure by Indian Life Insurers - An Empirical Study
(School of Business, Independent University,Bangladesh, 2012-07-01)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 ... -
Firm Performance and Executive Compensation in Private Commercial Banks: Evidence from a Developing Country
(School of Business, Independent University,Bangladesh, 2012-07-01)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 ...
