PurposeThe pandemic COVID-19 has affected every sector of an economy in every possible way. Banking sector of Bangladesh has been affected by it badly. The purpose of this paper is to find out the impact of COVID-19 on the liquidity and financial health of the listed banks in Bangladesh.Design/methodology/approachLiquidity ratios are calculated to measure the liquidity condition of the banks and revised Altman's Z-Score Model for non-manufacturing companies is used to measure the financial health. The ratios are compared before and during the COVID-19 periods to assess the impact.FindingsThe findings of this study indicate a deterioration of liquidity position and financial health of the listed banks after the emergence of this pandemic. Though the banks have poor liquidity ratios and financial health prior to the emergence of this pandemic, they have decreased more in the second quarter of 2020. Most of the banks have poor liquidity ratios and cash position. The listed Islamic Banks have poor financial health than the listed Commercial Banks and all the banks belong to the red zone in all the quarters.Practical implicationsThe results of this study will have policy implications for companies and regulators of money market.Originality/valueThis paper is a pioneer initiative in assessing the impact of COVID-19 pandemic on liquidity and financial health based on empirical data.

The main objective of the study is to describe the intern students’ perceptions about their internship experience at hospitality industry in Dhaka. The respondents came from 22 educational institutes. The study used structured questionnaire (40 closed ended questions assessed using 5 point likert scale) comprised of three parts: Part I about internship placement, Part II factors influencing the internship program comprising with internship program planning, industry involvement and students’ self commitment, Part III pursuing a career in hospitality industry, along with demographic information. The study employed descriptive analysis to consider demographic information and central tendencies of the responses. A Cronbach’s alpha value of 0.93 is found and which indicates a good scale reliability. The study finds that students’ value their internship program planning and training notably. The successful completion of the training program has positive impact on future career in hospitality industry. However, the job hierarchy and long working hours create dissatisfaction among the interns.

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This paper has tried to assess the level of Shariah compliance in the operation of the Islamic Banks in Bangladesh. The data were collected from questionnaire survey on 400 respondents from six Islamic banks regarding banking operations and from personal interview with bank officials & regulators of the banks in the month December 2019. Other data were attained from different journals, books, Qur'an, Sunnah and the websites of the sample banks. Descriptive statistics are used to analyze the data. Although most of the Islamic banks have policy for shariah deposit, they offer fixed profit rate which is violation of shariah. In case of investment, significant non-compliance is found in Musharakah contact although moderate level of compliance is found in Mudarabah, Ijarah and Quard Hasanah contracts. Highest level of non-compliance is found in shariah based annual audit. The underlying reasons for the non-compliance are the absence of mandatory Shariah guidelines, lack of Shariah scholarly officials, dual audit compliance, absence of penalties for non-compliance and some other external factors. If the Central bank and other regulatory bodies are concerned enough to form a uniform guideline for all the Islamic banks operating in Bangladesh, it will be easier for the Islamic banks to comply with Shariah. This is the sole study that deals with different areas of operations in the Islamic Banks to assess the shariah compliance. It has incorporated both survey and interview findings to assess the real picture.

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