Profitability, marketability, and CSR disclosure efficiency of the banking industry in Bangladesh

Uddin, Mohammad Nur; Rashid, Md. Harun Ur; Rahman, Md. Tahidur

doi:10.1016/j.heliyon.2022.e11904

Cited by 11 publications

(9 citation statements)

References 54 publications

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“…Then, we adopt a panel OLS regression setting as follows 4

In regressions, the dependent variable Profit i,t includes ROE and ROA in 2020, while our key independent variable is cash_ratio in 2019. We also control for a set Control i,t-1 of firm characteristics that may affect the firm performance [ 11 , 12 ]. Moreover, corporate governance may affect the monitoring function and mitigate the agency problems of managers; which, in turn, will influence the firm profitability [ 2 , 7 ].…”

Section: Data and Resultsmentioning

confidence: 99%

Is it good to hold more cash before the pandemic? A case of Taiwanese firms

Nguyen

Thuy

et al. 2023

Heliyon

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“…Then, we adopt a panel OLS regression setting as follows 4

Section: Data and Resultsmentioning

confidence: 99%

Is it good to hold more cash before the pandemic? A case of Taiwanese firms

Nguyen

Thuy

et al. 2023

Heliyon

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“…According to the BBS, the financial sector contributed to the country’s GDP by 3.39% in 2020 (Uddin et al , 2022). For instance, Bangladesh banking industry not only contributes to the economy by US$300 plus bn (The Daily Star, 2019) but also enhances CSR investment to a significant extent.…”

Section: Csr Tax Avoidance and Political Connection In The Bangladesh...mentioning

confidence: 99%

“…Besides providing investible funds to both the public and the private sector, they also facilitate international trade and service payments, generate employment, earn foreign remittance, strengthen the rural economy, develop the housing sector, etc. Nevertheless, the Bangladesh Bureau of Statistics (BBS) documented that the contribution of the financial services sector to Bangladesh’s GDP decreased from 3.42% in 2019 to 3.39% in 2020 (Uddin et al , 2022). Additionally, profitability and credit conditions are both drastically declining (The Financial Express, 2020).…”

Section: Introductionmentioning

confidence: 99%

Does CSR affect tax avoidance? Moderating role of political connections in Bangladesh banking sector

Rashid,

Begum,

Hossain

et al. 2023

SRJ

Self Cite

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Purpose This study aims to investigate whether socially responsible businesses with corporate social expenditure are less prone to engaging in tax avoidance. The study also examines whether political connections moderate the association between corporate social responsibility (CSR) and tax avoidance. Design/methodology/approach The study uses ordinary least squares to analyse the panel data of all 30 listed banks on the Dhaka Stock Exchange covering 2012 to 2020. The study uses a set of alternative variables to check the robustness of the findings. Findings Confirming the corporate culture theory, the study findings indicate that the higher the firms’ CSR expenditure, the lower the tax avoidance. Contrarily, the moderating effect of political connection weakens the role of CSR in tax avoidance, implying that political relation makes the firms socially irresponsible. Besides, the findings document that firms with strong political connections are more likely to be tax aggressive by weakening the role of CSR. The findings imply that firms with weaker political connections are more socially responsible than firms with strong political ties. Research limitations/implications The study provides the bank management and regulatory bodies valuable insights to take necessary actions so that they can easily monitor whether the banks follow their instructions regarding CSR and tax payments. As the politicians make the firm socially irresponsible, the regulatory bodies and bank management should not keep them or their relatives on the board. Originality/value The study contributes to the CSR and tax avoidance literature considering the moderating role of political connections in Bangladesh banking sector.

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“…Actualmente se dispone de diferentes investigaciones relacionadas con el análisis de eficiencia en instituciones financieras, las cuales aplicaron la herramienta DEA para evaluar esta industria en distintos países o regiones durante periodos de tiempo concretos. Así, se han llevado a cabo investigaciones en Brasil (Comelli et al, 2017), Canadá (Ghahraman & Prior, 2016), Bangladesh (Uddin et al, 2022), Pakistán (Shah et al, 2022), China (Ji et al, 2023), Indonesia (Sari et al, 2022), países del BRICS (Jreisat et al, 2022), Líbano (Naimy & Chukry, 2016) y República Checa (Havranek et al, 2016), entre otros. En el Perú, el tema de la eficiencia de la banca ha sido poco explorado.…”

Section: La Evaluación De La Eficiencia En El Sector Bancariounclassified

Contribución de las inversiones en recursos humanos según el tipo de eficiencia técnica de la banca múltiple peruana

Flores Gutiérrez,

Castillo Inche,

Tejada Portilla

2023

Acta Universitaria

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Se evaluó la contribución de las inversiones en recursos humanos (RRHH) a la eficiencia técnica de la banca múltiple peruana durante el 2021. Además, se demostró qué tipo de frontera de producción prevalece y se generó un plan benchmarking. A una muestra censal de 16 bancos se les midieron tres inputs (remuneraciones al personal, gastos del directorio y activos) y dos outputs (total de depósitos y total de créditos vigentes). Se identificaron siete bancos en la frontera de eficiencia técnica global (ETG), 12 bancos en la de eficiencia técnica pura (ETP) y siete bancos en la de eficiencia de escala (EE). La media de la ETG fue 0.86, la de ETP fue 0.95 y la de EE fue 0.91. Se determinó que prevalecen los rendimientos variables a escala, que la eficiencia de los bancos no varía con el nivel de inversión en recursos humanos, y se formuló un plan de mejoras potenciales.

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Profitability, marketability, and CSR disclosure efficiency of the banking industry in Bangladesh

Cited by 11 publications

References 54 publications

Is it good to hold more cash before the pandemic? A case of Taiwanese firms

Is it good to hold more cash before the pandemic? A case of Taiwanese firms

Does CSR affect tax avoidance? Moderating role of political connections in Bangladesh banking sector

Contribución de las inversiones en recursos humanos según el tipo de eficiencia técnica de la banca múltiple peruana

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