Niluthpaul Sarker

The impact of disclosure quality (according to International Accounting Standard IAS 34) on the financial performance of listed commercial banks in Bangladesh has been discussed in this study. The number of firm-quarter observations varied between approximately 100 for the quarterly data set from 2021 through 2025. Data were collected from interim and annual reports, as well as the disclosures in these reports of the Dhaka Stock Exchange and the Bangladesh Securities and Exchange Commission (BSEC). Panel regression analysis was used, and return on assets (ROA) was used as an indicator of financial performance, and the IAS 34 disclosure compliance score (DCS) was the primary independent variable. The major control variables used were firm size, leverage, and liquidity. The Hausman test was used to justify fixed-effects estimation, and alternative measures of profitability and lagged disclosure variables were used to assess the robustness of the results. The results revealed that IAS 34’s disclosure quality was found to have a positive and significant correlation with financial performance. Size and liquidity have a positive impact on performance, while leverage has a negative effect. The results indicate that improving the transparency of reporting helps to reduce the information gap, increase accountability, and enhance stakeholder trust. This study adds to the current financial reporting literature in an emerging economy and provides practical implications for regulators, investors, auditors, bank management, etc.

This study investigates the dynamic relationship between business model choice, market power, and bank stability in ASEAN countries. The main aim is to explore the effects of business model orientation and market competition on the stability of the banking sector and to examine whether there are non-linear relationships between them. The study draws on a panel dataset of 2,199 observations on commercial banks across the ASEAN economies for the period 2010-2024. Using Principal Component Analysis (PCA), a Business Model Choice Index (BMCI) is developed based on indicators of net interest margin, revenue diversification, and cost efficiency. The study uses the two-step System Generalised Method of Moments (System GMM) estimator to overcome endogeneity, persistence, heterogeneity and dynamic relationships.,The empirical results show that the choice of business model is positively associated with bank stability, suggesting that diversified and efficient banking strategies enhance financial stability. The non-linear analysis, however, indicates an inverted-U relationship between business model choice and bank stability: excessive diversification and business model complexity can ultimately undermine financial stability. The findings also indicate that higher capital adequacy, profitability, liquidity, and market power enhance bank stability, whereas credit risk, inflation, and excessive loan concentration undermine banking resilience. The study also reveals that higher market power (Lerner Index) increases stability, and lower competitive pressure (Boone Indicator) decreases stability.,The study contributes to the banking literature by investigating the bidirectional and nonlinear relationship between business model choice and bank stability in the ASEAN context. The results have significant policy implications for regulators and banking institutions, with a focus on balanced diversification of business models, prudent risk management, proper capitalisation, and competition policies conducive to the long-term stability of the banking sector in emerging economies.

This study investigates the relationship between corporate governance and firm performance in the Bangladeshi insurance sector, focusing on variables like board independence, female directors, audit committee size, leverage, and firm age. Using a sample of 42 insurance firms from 2017 to 2021, regression analysis is employed to assess these relationships. The findings show that board independence positively impacts performance, while audit committee size, leverage, and firm age have negative effects. Female directors exhibit a marginal but weak positive influence. This research contributes to the literature by providing empirical evidence from a developing economy, where limited studies exist. It also offers insights into governance practices in emerging markets. The implications suggest that policymakers and corporate leaders in Bangladesh should prioritize enhancing board independence, managing leverage, and promoting gender diversity to improve performance. Future research could explore causal relationships and extend the analysis to other sectors or emerging markets, considering cultural and regulatory factors.

This paper examines the consequences of banks’ performance on bank risk. The paper forms a theoretical model and delivers empirical evidence to identify that banks suffer in performance as the loans become bad. Using panel data from a sample of five (05) South-Asian emerging economies from 2011 to 2019, we have found that the banks are highly influenced by the development of non-performing loans (NPLs). We have primarily used Return on Asset (ROA) followed by Return on Equity (ROE) as a substitution to the performance of the banks and NPL as the proxy of bank risk. Simultaneous regression applying 3sls finds that Non-Performing Loan (NPL) hinders banks' growth, negatively affecting their profitability.

Purpose- The study aims to trace out the factors contributing to earnings management practices in the commercial banks of Bangladesh. Methodology- The study used secondary data sources from the published audited annual reports of 32(Thirty-Two) commercial banks of Bangladesh from the year 2005-2018 of 425 observations. The study conducted preliminary diagnoses like normality, unit root, and Granger causality test to identify the data's nature and response. Moreover, the study performed the heteroscedasticity test, autocorrelation test, and fixed and random effect of the model to confirm the output's accuracy. Based on the above statistical diagnosis, the study has selected Robust Least Square (RLS) regression model to show the practice of discretionary choices in the banking sector of Bangladesh. Following Kanagaretnam et al.’s (2003), this study also derived discretionary and non-discretionary accruals from loan loss provisions. Findings- This study considered several factors like bank size (SIZEit), loan to deposit ratio (L/DEPit), non-performing loan to previous year’s total loan ratio (NPLRit-1), changes in non-performing loan to current total loan ratio (∆NPL/TLit), and changes in total asset to total loan ratio (∆TA/TLit) to show the effects on banks’ earnings management. It is found that SIZEit, NPLRit-1, ∆NPL/TLit and ∆TA/TLit have a positive and significant (p<0.01; p<0.05) effect on Bank‘s discretionary choice. However, L/DEPit positively affects earnings management but is statistically insignificant. Conclusion- Despite being a legal tool, earnings management is often involved with the controversy of being an unethical practice. However, there has been a lot of research on tracing earnings management in corporate firms based on discretionary and non-discretionary accruals. The study contributes to the existing literature and tries to explain the role of discretionary accruals in banks performance mostly in the submerged economy. Along with identifying significant variables, the study has tried to explain the implication of these findings suggesting some crucial steps that may help reduce the practice of earnings management as earnings management distorts the banks' financial position or any firm and misleads the investors. Keywords: Earnings management, discretionary accruals, panel data, commercial banks, Bangladesh. JEL Codes: C22, C23, G21

The objective of the study is to show the remedial effect of bank liquidity risk in the marketplace by disseminating financial information and practicing corporate governance mechanisms. The link between financial disclosure, corporate governance, and banks' liquidity risk management in Bangladesh is examined in this paper. The study used panel data on 32 commercial banks from the 2008 to 2018 with 346 observations collected from published annual reports. Based on the preliminary diagnosis, the study chose the two-stage least squares (2SLS) regression method to minimize the errors arising from heteroskedasticity, autocorrelation, and endogeneity issues. The study found that adequate financial disclosure and corporate governance practices minimize bank liquidity risk to maintain a stable image in the minds of investors and withstand immense regulatory pressure. To allow banks to detect issues early, they must implement changes quickly and be more robust to crises, thus risk management efficacy and excellent corporate governance implementation are required. Moreover, banks are mainly concerned about liquidity risk as it directly affects the market's performance and stability. Liquidity crises can be eradicated by proper monitoring and providing information pertaining to risks to prudent investors in a reliable and transparent corporate culture.

With the growth of an economy, the banking industry expands and the competitiveness becomes intense with the increased number of banks in the economy. The objective of this research was to discover the influence of industry-specific and macroeconomic determinants of non-performing loans (NPLs) in the entire banking system of Bangladesh. We performed an analysis for the period from 1979 to 2018 by an autoregressive distributed lag (ARDL) model and checked the robustness of the results in the vector error correction (VEC) model. The outcomes of this research suggest that both industry-specific and macroeconomic factors influence NPLs significantly. Among the industry-specific determinants, bank loan growth, net operating profit, and deposit rates negatively impact NPLs with statistical significance while bank liquidity and lending rates have a significant positive affiliation with NPLs. Gross domestic product (GDP) growth and unemployment, among the macroeconomic variables, have a negative connection with NPLs. Whereas, domestic credit and exchange rates have a significant positive association with NPLs. The contribution of this research is that the outcomes found by means of econometric models can be used for predicting and measuring NPLs in upcoming years, not only for Bangladesh but also for developing and emerging economies. Individual banks, as well as the banking sector, by and large, can get a guideline from this research.

The Ready-made Garments sector (RMG) of Bangladesh is really a flaring one. However it is a burning and varied tale. This study is designed to test whether the functional factors of HRM in garments sector is really exist or not. The study portrait that, most of the garments violate the proper human resource management practices contrast with theoretical framework. The study also suggest that the government as well as all the concerned authority should come forward with considerable efforts to ensure proper human resource management practices for smooth running and sustainable development in this sector which will result in overall economic development of Bangladesh.