http://rulrepository.ru.ac.bd/handle/123456789/170 2026-04-07T21:44:56Z http://rulrepository.ru.ac.bd/handle/123456789/1085 Corporate Governance of Publicly Traded Manufacturing Companies in Bangladesh Maniruzzaman, Md. Corporate governance has become a burning issue in the corporate finance literature and draws attention from corporate policymakers around the globe owing to many scams and collapses recorded in corporate houses. CG mechanisms act as a guide in the hands of corporate policymakers to regulate corporate entities and enhance corporate performance. Many studies have been conducted on corporate governance issues using a developed country setting but a few studies are available in the literature that investigated corporate governance issues using the developing country setting. The population of this study has included all the DSE listed manufacturing companies from 2006-17. BSEC promulgated the corporate governance code of best practice in 2006 and revised it later in 2012. Hence, the study tried to recognize the impacts of CG mechanisms on performance by dividing the study period into two stories, the first one from 2006-11 and the other one from 2012-17. The research framework explains how CG mechanisms- internal and external-can influence corporate financial performance. The internal corporate governance mechanisms are board size, board independence, board audit committee size, female directorship, CEO duality, and ownership concentration. The external corporate governance mechanisms are institutional ownership, financial leverage, and SEC guidelines. The control variables are the firm size and firm age. The dependent variable is corporate financial performance measured by Tobin’s Q and ROA. This study is empirical in nature and explains several theories, such as agency theory, institutional theory, stakeholder theory, resource dependency theory, stewardship theory, political economy theory, social theory, trade-off theory, and M-M theorem. It used the quantitative research method and based mainly on the premises of agency theory, though some other theories mentioned above help develop the hypotheses.-- Regarding internal CG mech 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) 2020-01-01T00:00:00Z http://rulrepository.ru.ac.bd/handle/123456789/1083 Small and Medium Enterprises’ Financing by the Commercial Banks in Bangladesh: An Evaluation Moulick, Raj Kumar Small and Medium Enterprises (SMEs) are of growing importance for all national economies worldwide. SMEs all over the world have been playing a vital role in promoting economic development, improving structure facilities, reducing hunger and poverty, making potential contribution to the overall industry, generating employment, achieving millennium development goals, eradicating gender inequality and increasing women empowerment. Nowadays, it is broadly admitted that SMEs have been playing an elementary role with regard to thorough industrialization by means of entrepreneurship development. Industrialization’s connection to poverty mitigation is by means of – exaggerating the economic growth rate of the country, ennobling of the efficiency of the labor in employment, delivering job opportunity to the unemployed. As a result, SME in Bangladesh adopt numerous strategies to raise themselves and the economy of the country. This sector requires lower energy supply, lower infrastructure facilities and imposes less environmental risk. They contribute towards better utilization of local resources and skills that might otherwise remain unutilized. One of the most pressing troubles of SMEs to make sure their survival and development is accessibility to external finance. The research is empirical in nature. Quantitative approach has been drawn on to find out contribution to GDP, financing gap in Bangladesh. Research reasoning approach of the research is deductive. Since it is quantitative in nature, statistical and mathematical techniques form an integral part of the positivist research paradigm. The primary data in this study have been collected through questionnaire responses from 366 SMEs, 50 from credit officers of sample banks, 40 from academicians and 37 from accounting experts. Secondary data are obtained from the audited annual reports of the sample private commercial banks in Bangladesh. In addition, the relevant secondary data also have been collected from different sources like Bangladesh Bank, Bangladesh Bureau of Statistics, Ministry of Industries, SME foundation, MIDAS, Bangladesh Economic review, Bangladesh Economic Survey, Bangladesh Bank Bulletin, Statistical Year books, Economic Advisor’s Wing, Ministry of Finance and from other SME related organizations. The data were analyzed using the following methods: descriptive analysis, regression analysis, chi-square tests, t-tests, ANOVA tests, correlation tests and analysis of variance and then used to address the hypothesis and to meet the objectives of the study. The objectives of the research are to determine the contribution of SMEs to GDP and enhance the understanding of the attendant factors that facilitate or impair SMEs’ accessibility to bank finance from a demand side perspective as well as supply side perspective as per Pecking Order Theory, Information Asymmetry theory, Trade off Theory and Agency Theory. To achieve the plan, the researcher selects SMEs in Bangladesh as the population as representatives of the demand side. The research findings confirm that different sectors of SMEs such as crops and horticulture sector, animal farming sector, forest and related sector, finishing sector, hotel and restaurants sector, transport sector, real estate sector, auricular sector have significant contribution to GDP in different years in Bangladesh. It was also found that manufacturing sector, construction sector, wholesale and retail trade sector, industry sector, service and other sectors have significant contribution to GDP in different years. The findings have also identified that service sector and trade sector have significant contribution to GDP through employment generation. The findings also confirm that there are some significant influences of the internal finance, collateral and profitability on accessibility to bank loan. It was found also that one of the most important reasons for most owners or managers failing to obtain finance from the commercial banks were lack of collateral and incomplete financial statement prepared by the firm (financial information). The firm’s features (sector, size and age of the firm) have also significant influence on accessibility to bank credit from demand side. From the supply side, the rate of interest, relative financial information opacity of SMEs and reliable collateral have significant influence on accessibility to bank loan. Our finding also corroborates the fact that the financial performance variables, such as net profit before tax, net profit after tax, interest income, non-interest income, loans and advances, total investments, total assets, shareholders’ equity, return on assets and return on equity of the sample banks have influence on SMEs’ financing except those of Eastern Bank Ltd. 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) 2020-01-01T00:00:00Z http://rulrepository.ru.ac.bd/handle/123456789/1024 Norms and Practices of State-Owned Commercial Banks In Bangladesh Banu, Mst. Hasna 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.------ 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) 2021-01-01T00:00:00Z http://rulrepository.ru.ac.bd/handle/123456789/718 Performance Evaluation of the Nationalised Commercial Banks in Bangladesh: A Comparative Study" S. A. Shakoor, S. A. Since the creation of Bangladesh the Nationalised Commercial Bas have been -playing a commendable role in achieving the economic growth of Bangladesh. Recently there is a greater change in banking sector in Bangladesh. Consultative Committee of Public Enterprise, Ministry of Finance, Bangladesh Bank and other researchers have emphasised the operational efficiency of the same. A host of research has been done on the various aspects of NCBs but as no such specific attempt is found,------------------------ This Thesis Submitted to the Accounting and Information Systems, University of Rajshahi,Rajshahi,Bangladesh For the Degree of Doctor of Philosophy (PhD) 1989-01-01T00:00:00Z