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All Journal International Business and Accounting Research Journal Research In Management and Accounting (RIMA)
Masum, Mofijul Hoq
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Economics, Econometrics & Finance

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Voluntary Reporting, Sustainable Reporting and Transition Economy Masum, Mofijul Hoq; Latiff, Ahmed Razman Abdul; Osman, Mohammad Noor Hisham
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020 Article in press
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ibarj.v4i2.126

Abstract

This concept paper aims at exploring the interrelationship among the corporate voluntary reporting, the corporate sustainable reporting and the transition economy from the literatures and frameworks. At this juncture, transition economy refers the economy especially, the transformation of least developing economy to the developing economy as per the criteria of United Nations. Thus, the context of Bangladesh has been used as a ground for the study. The study explores the affiliation among corporate voluntary reporting, corporate sustainable reporting and transition economy from their respective literature and frameworks. From the literature of the corporate voluntary reporting, various dimensions of corporate disclosures have been considered, while the dimensions of sustainability reporting have been considered as per the consolidated set of global reporting index, published by Global Sustainability Standards Boards. In addition, components of transition economy have been considered on the basis of the guideline of the United Nations Economic and Social Council. The similitudes of these three concepts and their consequences are determined on the basis of the literature and frameworks. It is found that the core concepts of corporate voluntary reporting, corporate sustainable reporting and the transition economy are similar, and they are intermingled to each other. We have found that the dimensions of corporate voluntary reporting are the initiation of sustainability reporting that leads a transition economy to gain its status of being a developing economy. The findings of the study imply that the transition economy like Bangladesh has to put more focus on corporate engagement in transforming its economy to the developing economy. As the developing economy is based on trade rather than aid, the government of the country should design their corporate strategies and policies in such a way that leads the country to have a sustainable development. In addition, the findings may also encourage the corporate people to disclose more information regarding sustainability issues. Moreover, the findings may assist the United Nation to consider and reconsider their criteria of graduating any country from one level of economy to another. Finally, the findings can also open the avenue to the academicians to explore the extent of corporate reporting on transition economy.
FINANCIAL PERFORMANCE OF ENGINEERING COMPANIES IN AN EMERGING ECONOMY: BEFORE AND AFTER COVID-19 Hossen, Md Shakib; Roy, Shoishab; Masum, Mofijul Hoq
Research In Management and Accounting (RIMA) Vol. 6 No. 2 (2023): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4943

Abstract

The COVID-19 pandemic had a significant impact on numerous companies in emerging economies, including the engineering sector, due to factors such as lockdown restrictions and disruptions in the supply chain. Moreover, many companies within the engineering sector witnessed a decline in their financial performance as a result of the pandemic. This study is conducted to assess the influence of COVID-19 on the financial performance of the engineering sector in emerging country - Bangladesh. The study considers the secondary data from the listed companies in Dhaka Stock Exchange, focusing on engineering companies. This study utilized a quantitative research methodology employing a thematic approach. To evaluate financial performance, changes in net profit, changes in revenue growth and three relative performance ratios - liquidity ratio, profitability ratio and solvency ratio are used to compare the corporate performance before and after the COVID-19 pandemic in Bangladesh. It is found that the financial performances in the listed companies in Bangladesh are not facing as much obstacle as it is observed in developed economy. This result implies that the impact of covid-19 is sharply visible in the economy but it is not as much risky as the developed economy. This result will help the corporate people in the developing economy to adopt necessary initiatives to cope up the upcoming natural issues.
OWNERSHIP STRUCTURE AND FINANCIAL PERFORMANCE: EVIDENCE FROM EMERGING COMPANIES Rahaman, Mohammed Ashiqur; Khan, Maksudur Momin; Chowdhury, Kanta; Masum, Mofijul Hoq
Research In Management and Accounting (RIMA) Vol. 8 No. 1 (2025): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i1.5905

Abstract

The purpose of this study is to explore the impact of ownership structure on corporate performance from the context of an emerging country, Bangladesh. This empirical study is based on a dataset of 200 observations from the annual reports of twenty Dhaka Stock Exchange (DSE) listed pharmaceutical and chemical companies from the tenures of 2013 to 2022. Here a multiple regression model has been executed to explore the influence of ownership attributes on financial performance. It is found that director ownership, institutional ownership, general ownership and foreign ownership significantly influence the corporate performance. These findings imply the current comprehension of ownership structure and its association with financial success. This study also provides valuable insight for businesses and management to set their long-term vision and goals in terms of ownership and equity matters. External financiers and legislators can also benefit from this study in making investment decisions and new policies. Future researchers can expand their study reach by including more years of data, other relevant variables from the ownership structure field, macroeconomic variables, and other industries to serve the needs of a wide range of users.
Co-Authors Chowdhury, Kanta Hossen, Md Shakib Khan, Maksudur Momin Latiff, Ahmed Razman Abdul Osman, Mohammad Noor Hisham Rahaman, Mohammed Ashiqur Roy, Shoishab