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This paper aims to determine the influence of various corporate characteristics such as total assets (TA), total sales (TSE), return on assets (ROA), return on sales (ROS), liquidity and age on leverage of the listed non-financial companies in the Dhaka Stock Exchange (DSE).

A non-probability sampling technique has been used in this study, and the leverage of 106 companies listed in the DSE has been examined for the time period 2011-2015. Multiple regression models are used to estimate the influence of corporate characteristics on leverage and leverage is measured by the debt ratio, that is, total liabilities divided by total assets (TA).

The results obtained from the regression models show that TA, ROA and age are negatively and significantly related to the leverage of companies.

Considering only non-financial companies as the sample is a limitation. Hence, the results may not extend across all listed companies in Bangladesh. The study explores only six corporate characteristics variables; other factors influencing the leverage of the firm such as the number of foreign shareholders, ownership structure and auditors’ opinion could be explored in further studies.

The finding of this study contributes to the regulators and enforcement agencies such as Institute of Cost and Management Accountants of Bangladesh (ICMAB), Institute of Chartered Accountants of Bangladesh (ICAB), the Securities and Exchange Commission (SEC) and the DSE. It will enable the regulatory agencies to aim at greater compliance with the local and international standards and also enforce penalties for non-compliance.

The purpose of this study is to provide a profound understanding of the nature and extent of corporate social responsibility (CSR) disclosure in the annual report by the listed banking sectors in Bangladesh for examining the effect of board size and board composition on CSR disclosure.

The sample selected of all the 30 listed banks enlisted in the Dhaka Stock Exchange and the study used a content analysis approach. An ordinary least square regression model is fitted to the data for assessing the effect of independent variables on the total CSR disclosure score. An un-weighted approach has been used for this study.

The results of the study demonstrate that the extent of CSR disclosure of listed banks in Bangladesh varies from 11.11% to 73.33%, and on average, they report 45.37% and 43.44%, respectively. Moreover, the study observed a significant relationship between the proportion of female directors and CSR disclosure. Conversely, board size has been found no significant relationship with the CSR disclosure but the proportion of independent directors has been found a significant relationship with the CSR disclosure in the annual report by the listed banking sectors in Bangladesh.

The study is expected to get a maximum scenario of CSR disclosure of banking sectors in Bangladesh. Government and other regulatory bodies can also get full information concerning CSR disclosure practices for formulating guidelines in this regard. If the Government of Bangladesh implicates the policies that the banks are to nominate a required number of female directors to boards, the consideration of the significant number of female directors and their power will be able to protect the interests of different stakeholder groups notably.

The study contributes to the CSR literature as it presents empirical evidence of the effects of board size and board composition on the CSR disclosure of banking sectors in developing countries such as Bangladesh.

The main purpose of this paper is to find out the perception of different respondents' groups related to the factors that influence the online learning for higher education in Bangladesh during the COVID-19 pandemic.

A survey through a structured questionnaire was conducted to gather qualitative information from the 250 respondents (university students, faculty members and administrative officers) in Bangladesh. A questionnaire has been used for collecting primary data, which have been selected using the justification method under the non-probability sampling technique.

The findings of this study indicated that majority of the respondents told that online classes could be more challenging than the traditional classroom because of the technological constraints, digital divide, insufficient data pack to access the material to attend the class, poor connectivity, lack of device, poor learning environment, technophobia, delayed response and incapability of the teacher to handle efficiently the material and communication machineries.

Due to time restriction and the COVID-19 pandemic, the study was constrained only to Dhaka region in Bangladesh.

The outcomes of the work can be supportive to the governing bodies and proprietors of the higher schooling organizations who are forecasting to adopt online education as a consistent movement in the future.

At last, based on outcomes, investigators have presented some recommendations that can be taken into consideration at policy level. The study would help universities to comply with the pressing need to impart experiential learning through online education during the COVID-19 pandemic.

This paper aims to examine the factors affecting the voluntary disclosure in the annual reports of listed companies in Bangladesh.

The study is based on a sample of 96 listed non-financial companies in Dhaka Stock Exchanges over the period of 2013 to 2016. The study used partial least squares structural equation modeling tool to analyze data which provides evidence of reliability and validity. It also used an unweighted relative disclosure index for measuring voluntary disclosure.

The empirical results show that corporate governance (board leadership structure and ownership structures) and firms characteristics (total assets and total sales) are significantly positive correlated with the voluntary disclosure.

The finding of the study will be a bench mark or the board for policy makers and implementers in torching the avenues of improvement in raising the level of corporate voluntary disclosure in annual reports of listed companies in Bangladesh.

This paper attempts to review the corporate voluntary disclosure (CVD) from the theoretical perspective as well as propose a conceptual framework.

The researchers use structural literature review technique. The sample literature consisting of 55 articles was extracted from the Scopus database over the period of 2017–2021.

The literature observes that the legitimacy, agency and stakeholder theories are most applied in CVD related studies than the other theories. It is also revealed that researchers need to concentrate more studies on those theories of CVD that have been applied in a limited study such as neo-institutional, signaling, resource dependence, political economy and impression management theories.

The findings can help the understanding of parties such as practitioners', regulators and potential investors of the theories in CVD from a combined and comprehensive view.

The results of the study offer new insights into the potential impact of organizational level and country level theories in CVD from different perspectives of developed and developing countries.

This study delivers an inclusive literature review of the current study approach on the theories of CVD and highlights some stimulating guidelines for future study.

Intellectual capital (IC) and financial performance is now a very contemporary issue in the banking sector. The purpose of this study is to investigate empirically the impact of IC on financial performance of all the listed commercial banks of Bangladesh.

Bangladesh Bank database and financial statement of the listed commercial banks of Bangladesh for the period of 2014–2018 have been used to collect data. Value added intellectual coefficient (VAIC^TM) methods have been used for measuring the performance of banks. VAIC^TM determined IC and its three major components like structural, human and capital employed.

The results suggest that human capital efficiency (HCE) and capital employed efficiency (CEE) have statistically significant relationships with bank performance, but when VAIC^TM is divided then structural capital efficiency (SCE) does not have a significant relationship with bank performance.

The study uses only listed banks, but it does not include all the commercial banks specially nationalized commercial banks.

The findings allowed banks to focus more on human capital (HC) and structural capital, because in the present world, HC is considered one of the key factors for the success in business. This study also provides an awareness on how good IC of the banking companies will bring more assistance to a better life of a society.

This is one of the very few studies which examine the impact of IC on bank financial performance in Bangladesh.

This study examines, in relation to agency theory, the influence of corporate mechanism on the environmental reporting of banking businesses registered on the Dhaka Stock Exchange (DSE).

This study was carried out consuming an example of 150 annual reports from 30 banks for the period 2015–2019. Ordinary least squares (OLS) regression was used to investigate the inspiration of corporate governance on the range of inclusive environmental reporting.

The outcomes reveal that insider equity, board leadership structure, and presence of female directors are statistically significant, while board size and outside directors are insignificant. Furthermore, the results also indicate that the adoption of environmental disclosure among banking businesses in Bangladesh is extra motivated by an increase in the inside skills and moderately the outside acceptability weights. Additionally, there appears to be a supposed lack of stakeholder pressure for environmental disclosure.

The results show that the range of environmental reporting of banking businesses in Bangladesh is good, at an average of 53.90%. It concludes that corporate governance has a substantial inspiration on the range of environmental reporting of banking businesses in Bangladesh.

The goal of the current research is to use different machine learning (ML) approaches to examine and predict customer reviews of food delivery apps (FDAs).

Using Google Play Scraper, data from five food delivery service providers were collected from the Google Play store. Following cleaning the reviews, the filtered texts were classified as having negative, positive, or neutral sentiments, which were then scored using two unsupervised sentiment algorithms (AFINN and Valence Aware Dictionary for sentiment Reasoning (VADER)). Furthermore, the authors employed four ML approaches to categorize each review of FDAs into the respective sentiment class.

According to the study's findings, the majority of customer reviews of FDAs were positive. This research also revealed that, while all of the methods (decision tree, linear support vector machine, random forest classifier and logistic regression) can appropriately classify the reviews into a sentiment category, support vector machines (SVM) beats the others in terms of model accuracy. The authors' study also showed that logistic regression provided the highest recall, F1 score and lowest Root Mean Square Error (RMSE) among the four ML models.

The findings aid FDAs in determining customer review behavior. The study's findings could help food apps developers better understand how customers feel about the developers' products and services. The food apps developer can learn how to use ML techniques to better understand the users' behavior.

The current study uses ML methodologies to investigate and predict consumer attitude regarding FDAs.

The purpose of this paper is to investigate the current capital budgeting practices in Bangladeshi listed companies and provide a normative framework (guidelines) for practitioners.

Data were collected with a structured questionnaire survey taking from the chief financial officers (CFOs) of companies listed in the Dhaka Stock Exchange in Bangladesh. Garnered data were then analyzed using descriptive and inferential statistical techniques.

The results found that net present value was the most prevalent capital budgeting method, followed closely by internal rate of return and payback period. Similarly, the weighted average cost of capital was found to be the widely used method for calculating cost of capital. Further, results also revealed that CFOs adjust their risk factor using discount rate.

The findings of this study might help the firms, policymakers and practitioners to take a wise decision while evaluating investment projects. Additionally, this study’s findings enrich the existing body of knowledge in the field of capital budgeting practices by providing more reliable and comprehensive analysis taking samples from a developing economy.

The main purpose of the study is to find out the customer perception of service quality of banking sectors in Bangladesh and measure their relations with regard to the customer personal characteristics like gender, age, education and occupation.

The research method applied in this study is random sampling survey method. The data are analysed using descriptive statistics, one-way ANOVA, t-test and f-test.

The findings indicate that the overall customer perception is neutral level. Aspect like gender, age and occupation are found to be statistically significant, and education is not statistically significant.

The findings of the study will be a benchmark or the board for policymakers and implementers in torching the avenues of improvement in raising the level of customer satisfaction.