Abstract:
Norms mean the body of principles and measures, which investigate the values and rules that govern the individuals and social relations of the humans from moral viewpoint which is essentially based on the parameters of right and wrong, good and bad and they also regulate the relations between the individual members of a profession and the relations of their members with the rest of the society. In Bangladesh the banking sector is regulated by the selected provisions of different legal frameworks such as the Companies Act of 1994, the Bank Companies Act of 1991, Securities and Exchange Rules of 1987, Securities and Exchange Ordinance of 1969 and Bangladesh Bank Order of 1972, International Accounting Standards, International Financial Reporting Standards and other applicable rules prescribed by the Bangladesh Bank and all are the norms of the banking companies which guide the banking sectors for conducting the different practices as per designated provisions prescribed by the different regulatory authorities of the banking sector. The present study has given emphasis on the financial reporting practice, corporate governance practice, credit risk management practice and corporate social responsibility expenditures practice to evaluate the norms and practices of the stated-owned commercial banks in Bangladesh. For achieving the main purpose of the study researcher has taken four stated-owned commercial banks as sample and employed both primary and secondary data to reach the findings as per objectives of the study.------
Description:
This Thesis is Submitted to the Department of Accounting and Information Systems, University of Rajshahi, Rajshahi, Bangladesh for The Degree of Doctor of Philosophy (PhD)
