ABSTRACT

Accounting information is essential to elucidate the financial scenario of any organization. The use of accounting information enhances the decision-making process that has a good role in managerial efficiency. This research study has attempted to know the use of accounting information contained in the annual reports in making a financing decision. Five components of financing decision like selecting the best source of financing,  assessing the cash flows,  preparing the budget and profit planning,  valuation of bond and share as well as financial statement analysis have been considered for the purpose of the study and collected opinions from the selected respondents amounts to one hundred fifty with the use of structured questionnaire and the outcomes of this survey report that the most of the respondents strongly agreed that the accounting information has been used in making a financing decision. The study also reveals that there is a significant relationship among the opinions of the respondents regarding using accounting information in making decisions about the different components of financing decisions.

The focal attempt of this research is to identify the consequence of credit risk management indicators on profitableness attributes of state-owned commercial banks functioning in Bangladesh. To attain the objectives of this research study researcher has analyzed four sample banks’ audited annual reports covering the period 2012 to 2016. The study has employed the ANOVA technique, multiple regression model, and correlation matrix to reach the concluding remark as per study objectives. The findings revealed that there is significant and insignificant variation as well as relationship in the different indicators of credit risk management but there is insignificant variation in the different attributes of profitability in the midst of the sample banks within the study period. Furthermore, there is the insignificant impact of the different indicators of credit risk management namely loan and advance, classified loan, unclassified loan, leverage ratio, bad debt, default ratio, cost per loan asset, and cost to income ratio on profitability attributes such as return on assets, return on equity along with net profit percentage of the sample banks over the study period. Hence, the study has recommended that the management of the banking sector should emphasize creating a smart credit management policy as well as lending guidelines to formulate the suitable credit risk management practice to meet the demand of loans applicants properly.

The reaction of bis(pentamethylcyclopentadienyl)iron [Fe(C 5 Me 5 ) 2 ], as organometallic donor, and 2,5-dichloro-3,6-dihydroxy-1,4-benzoquinone (CA), as organic acceptors, produces a one-dimensional (1D) crystalline complex. This crystal contains water molecules that act as cohesive elements by connecting the anions through O-H•••O hydrogen bonds to form an infinite 1D supramolecular structure along the b axis.

The prime concentration of this study is to scan the respondents’ opinions regarding the application status of the different units of GAAP in preparing the different financial reports by the sample banks. To meet this objective an attempt has been made to collect opinions from one hundred fifty respondents comprising of fifty chartered accountants, fifty cost and management accountants as well as fifty academicians. Frequency analysis has been used to evaluate their perceptions. The result of frequency analysis reveals that the sample banks greatly apply the accounting entity assumption, going concern assumption, assumption of a stable momentary unit as well as time period assumption in preparing the financial statements. Furthermore, this study has likewise employed ANOVA as well as Chi-square techniques to investigate whether there is any significant deviation amidst the respondents’ opinion concerning the execution of different segments of GAAP for financial reporting practice of the sample banks and the outcomes indicate that there is the significant difference among the respondents’ opinion regarding the application status of the different units of GAAP in financial reporting practice by the sample banks in some cases and in other cases the difference of opinion has also been observed.