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Impact of Intellectual Capital Reporting in the Annual Report on Firm Performance: Empirical Evidence from Listed Pharmaceuticals Companies of Bangladesh Md Masukor Rahaman

Impact of Intellectual Capital Reporting in the Annual Report on Firm Performance:

Empirical Evidence from Listed Pharmaceuticals Companies of Bangladesh

Author (s)

Md Masukor Rahaman

Abstract

This paper examines the impact of intellectual capital reporting in the annual reports of Pharmaceuticals company listed at Dhaka Stock Exchange on their performance. This paper uses sample of 31 pharmaceuticals company for the period 2016-2017. To measure the extent of IC disclosure on the annual report a disclosure index (ICDSI) is developed. Information related to firm performance is obtained from annual report. Correlation and regression analysis have been used for data analysis. This paper found positive relation of IC disclosure with two performance measure (ROE and ROA) but negative relation with EPS. However, relationship is not significant. The impact of control variables on firm performance is also mixed and narrow. The reason for limited association among the variables can be lower amount of disclosure, unrelated concept of firm performance and ICDSI. The mean disclosure is only 23%. Overall findings of the paper suggest company disclose human capital information mostly. Further study may include longitudinal study with more sample size and control variable. This study will help academics who want to work in IC literature. Manager of Pharmaceutical will get to know which IC information reporting will give them organizational benefit. Regulator can get useful insights from this paper to formulate and implement IC related guideline. This paper is one the very first paper in Bangladesh to investigate IC disclosures impact on firm performance through developing ICDSI index.

 Keywords: Intellectual Capital, Annual Report, Firm Performance,  Dhaka Stock Exchange, ICDSI.

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Title: Impact of Intellectual Capital Reporting in the Annual Report on Firm Performance: Empirical Evidence from Listed Pharmaceuticals Companies of Bangladesh
Author: Md Masukor Rahaman
Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3980888
Media: Online
Volume: 4
Issue: 9
Acceptance Date: 08/08/2020
Date of Publication: 12/08/2020
PDF URL: https://ijsab.com/wp-content/uploads/590.pdf
Free download: Available
Page: 60-78
First Page: 60
Last Page: 78
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Md Masukor Rahaman (2020). Impact of Intellectual Capital Reporting in the Annual Report on Firm Performance:  Empirical Evidence from Listed Pharmaceuticals Companies of Bangladesh. International Journal of Science and Business, 4(9), 60-78. doi: https://doi.org/ 10.5281/zenodo.3980888

Retrieved from https://ijsab.com/wp-content/uploads/590.pdf

 

About Author (s)

Md Masukor Rahaman, Post graduate student, Department of Accounting & information Systems, University of Dhaka, Dhaka-1000, Bangladesh.

 

 

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DOI: https://doi.org/10.5281/zenodo.3980888

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Working Capital Management and Firm Profitability in the Textile Industry of Bangladesh Muhammad Matin Khan, Md. Ismail Hossain Shagor, Abu Kalam & Md. Sojib Ahmed

Working Capital Management and Firm Profitability in the Textile Industry of Bangladesh

Author (s)

Muhammad Matin Khan, Md. Ismail Hossain Shagor, Abu Kalam  & Md. Sojib Ahmed

Abstract

This paper has been conducted to examine the connection between working capital management measured and profitability performance is measured. The study is conducted based on secondary data from annual reports of respective textile firms listed in DSE and DSE monthly reviews. From 2000 to 2018. The objective of the study is to find out the working capital devoted to the firms registered in the Dhaka stock exchange and find the connection of their performance and working capital capitalized in registered textile firms in DSE. To address this panel data, besides ratio and quartile study, Hausman test, variance inflation test, and fixed effect regression was done for testing all the hypotheses and the study result shows the inverse association with age and payment deferred period but a positive association with fixed asset turnover, cash conversion cycle, days sales outstanding, inventory conversion period, sponsor shareholdings and total assets. It also suggests to produce an effective policy must be produced for each company for each component of working capital. Besides, well-organized management and financing of working capital can upsurge the operating profit of a textile firm. Shorter cash conversion cycle, days sales outstanding, and the inventory conversion period can increase firms’ profit. These are some practical examples of working capital management.

 

Keywords: Working Capital Management, Firm Performance, Firm profitability, Textile Industry, Bangladesh.

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Title: Working Capital Management and Firm Profitability in the Textile Industry of Bangladesh
Author: Muhammad Matin Khan, Md. Ismail Hossain Shagor, Abu Kalam  & Md. Sojib Ahmed
Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3935735
Media: Online
Volume: 4
Issue: 7
Acceptance Date: 05/07/2020
Date of Publication: 08/07/2020
PDF URL: https://ijsab.com/wp-content/uploads/573.pdf
Free download: Available
Page: 118-127
First Page: 118
Last Page: 127
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Muhammad Matin Khan, Md. Ismail Hossain Shagor & Abu Kalam (2020). Working Capital Management and Firm Profitability in the Textile Industry of Bangladesh. International Journal of Science and Business, 4(7), 118-127. doi: https://doi.org/ 10.5281/zenodo.3935735

Retrieved from https://ijsab.com/wp-content/uploads/573.pdf

 

 

About Author (s)

Muhammad Matin Khan (corresponding author) MBA, Department of Finance, University of Dhaka, Bangladesh.

Md. Ismail Hossain Shagor, MBA, Department of Finance, University of Dhaka, Bangladesh.

Abu Kalam, MBA, Department of Finance, University of Dhaka, Bangladesh.

Md. Sojib Ahmed, MBA, Department of Finance, University of Dhaka, Bangladesh.

 

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DOI: https://doi.org/10.5281/zenodo.3935735

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The role of Dynamic Capability in Mediating the Effect of Environmental Dynamism and Managerial Capabilities, toward Firm Performance of Small Medium Enterprises Adrian Permana, Arsono Laksamana & Lena Ellitan

The role of Dynamic Capability in Mediating the Effect of Environmental Dynamism and Managerial Capabilities, toward Firm Performance of Small Medium Enterprises

Author (s)

Adrian Permana, Arsono Laksamana & Lena Ellitan

Abstract

Small Medium Enterprises (SMEs) hold business potentials that gain  a serious attention from the government. Some factors that affect the efficiency of SMEs include: internal and external factors. The success of SMEs depends on its abilities in managing its internal and external factors through environment factor analysis and the creation and execution of work strategy. Using PLS-SEM analysis, sample used for the study was 80 Small Medium Enterprises (SMEs) owners or managers in Surabaya, Indonesia. The findings of this study state that Managerial Capabilities has the most significant impact. Meanwhile, Environmental Dynamism does not have any impact towards Firm Performance, because SMEs are independent in managing the company, in terms of its capitalization, product or service development, and flexibility resulting from its low operating cost of workers, and place of business.

Keywords: Firm Performance, Dynamic Capabilities, Environmental Dynamism,   Managerial Capabilities, Small Medium Enterprises.

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Title: The role of Dynamic Capability in Mediating the Effect of Environmental Dynamism and Managerial Capabilities, toward Firm Performance of Small Medium Enterprises
Author:

Adrian Permana, Arsono Laksamana & Lena Ellitan

Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3903246
Media: Online
Volume: 4
Issue: 7
Acceptance Date: 21/06/2020
Date of Publication: 22/06/2020
PDF URL: https://ijsab.com/wp-content/uploads/565.pdf
Free download: Available
Page: 1-25
First Page: 1
Last Page: 25
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Adrian Permana, Arsono Laksamana & Lena Ellitan (2020). The role of Dynamic Capability in Mediating the Effect of Environmental Dynamism and Managerial Capabilities, toward Firm Performance of Small Medium Enterprises. International Journal of Science and Business, 4(7), 1-25. doi: https://doi.org/10.5281/zenodo.3903246

Retrieved from https://ijsab.com/wp-content/uploads/565.pdf

 

About Author (s)

Adrian Permana, Doctorate Candidate, Graduate School, Widya Mandala Catholic University Surabaya, Indonesia.

Arsono Laksmana, Professor in Graduate School, Widya Mandala Catholic University Surabaya, Indonesia.

Lena Ellitan, (Corresponding Author),  Management Study Program,  Faculty of Business Widya Mandala Catholic University Surabaya, Indonesia.

 

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DOI: https://doi.org/10.5281/zenodo.3903246

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The Impact of Female Directors on Firm Performance and Financial Reporting Practices: Empirical Evidence from Listed Insurance Companies in Bangladesh Shohana Islam Sumona, Shahima Jabin & MD Shuvo Howlader

The Impact of Female Directors on Firm Performance and Financial Reporting Practices: Empirical Evidence from Listed Insurance Companies in Bangladesh

Author (s)

Shohana Islam Sumona, Shahima Jabin & MD Shuvo Howlader

Abstract

In Bangladesh, the number of women on board is very low. The purpose of this study is to analyze and examine whether female director representation has any impact on firm performance and firm’s financial reporting practices where reporting practices involve reporting IFRS-4 requirements practices for insurance contract. A simple linear regression model is conducted to examine the two research questions of this study. This study analyzes secondary data from annual reports of all the listed insurance companies in Bangladesh during the period 2017 from Dhaka Stock Exchange. There are two research questions: (1) whether female directors have any impact on firm performance, (2) whether female directors have any impact on firm’s reporting practices.  For the first research question the regression result indicates that there is little evidence that female directors have a positive relation on firm performance as the estimation lack significance. And for the second research question the regression result shows that there is negative relation between female director representation and firm’s reporting practices but again the estimation lacks significance. For lack of proper recruitment process for female directors and deficiency of awareness about disclosure reporting, this research fails to exhibit significant results.

Keywords: Female director representation, firm performance, firm reporting practices, IFRS-4, Insurance Companies.

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Title: The Impact of Female Directors on Firm Performance and Financial Reporting Practices: Empirical Evidence from Listed Insurance Companies in Bangladesh
Author:

Shohana Islam Sumona, Shahima Jabin & MD Shuvo Howlader

Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3902643
Media: Online
Volume: 4
Issue: 6
Acceptance Date: 19/06/2020
Date of Publication: 21/06/2020
PDF URL: https://ijsab.com/wp-content/uploads/561.pdf
Free download: Available
Page: 140-149
First Page: 140
Last Page: 149
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Shohana Islam Sumona, Shahima Jabin & MD Shuvo Howlader (2020). The Impact of Female Directors on Firm Performance and Financial Reporting Practices: Empirical Evidence from Listed Insurance Companies in Bangladesh. International Journal of Science and Business, 4(6), 140-149. doi: https://doi.org/ 10.5281/zenodo.3902643

Retrieved from https://ijsab.com/wp-content/uploads/561.pdf

 

About Author (s)

Shohana Islam Sumona (Corresponding Author), post graduate student, Department of Accounting & information Systems, University of Dhaka, Dhaka-1000, Bangladesh.

Shahima Jabin, post graduate student, Department of Accounting & information Systems, University of Dhaka, Dhaka-1000, Bangladesh.

MD Shuvo Howlader, post graduate student, Department of Accounting & information Systems, University of Dhaka, Dhaka-1000, Bangladesh.

 

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DOI: https://doi.org/10.5281/zenodo.3902643