This study examines the relationship between corporate tax rate imposed on publicly traded compan... more This study examines the relationship between corporate tax rate imposed on publicly traded companies and the corporate employment growth rate in Bangladesh. This paper will conceptualize the discernment that the corporate tax causes a shift to the corporate capital sector to the non-corporate sector that leads to a reduction in employment growth. This study employed Autoregressive Distributed Lag (ARDL) bounds testing methods for checking the cointegration among the variables using time series data from 1991-2018. The main purpose of the study is to investigate the long run and short-term relationship between publicly traded corporate tax rate and employment growth rates. The corporate tax imposed by the government to the publicly traded company has a negative and significant effect on employment growth rate of the corporation in both long run and short run. The estimated results of the model show that the corporate tax rate, population growth rate, and openness to market are the fa...
International Journal of Management and Accounting, 2020
Green reporting is an innovative outlet of accounting. It deals with accounting for the environme... more Green reporting is an innovative outlet of accounting. It deals with accounting for the environment and its well-being. An organization can lessen most of the environmental costs by taking effective decisions with the help of green reporting. The core objective of this study is to comprehend the meaning of green reporting and how it can be a tool of environmental sustainability. We discovered the significance of green reporting implication and retain a way of what the companies are taking from the environment and what they are giving back in return. This paper highlights to recognize contemporary tendencies in green reporting. This study would be a policy dialog in the efficient usage of resources and in the reduction of pollution to an extent. Green reporting plays a vital role in the corporate social responsibility of a firm. This study also heightens on the people’s insight concerning green reporting with the help of collecting primary data with appropriate execution. It was orig...
In today’s world, advanced nations are enthusiastically performing environmental activities to ca... more In today’s world, advanced nations are enthusiastically performing environmental activities to capture the definitive attainment of financial advantage. Emerging and developing nations are also capturing them gradually. The adoption of environmental management systems and the application of environmental accounting practices are the key tools to meet the financial advantage through increasing the cost advantage. This paper examines the impact of the adoption of environmental management systems and the application of environmental accounting practices with an environmental cost advantage. We gather 268 responses from the respondents by the convenient sampling method and employ the Structural Equation Modelling (SEM) technique to find the effect. We use Smart PLS version 3.3. to conduct the analysis. We find robust evidence that the more the adoption of environment systems (e.g., Pollution-prevention, the innovation of technologies, early adoption of environmental issues), the higher ...
This study examines whether corporate governance (CG) codes affect the tax management of banks. A... more This study examines whether corporate governance (CG) codes affect the tax management of banks. Audit committee volumes (VAC), audit committee meetings (MAC), board sizes (BS), board meetings (BM), board independence proportions (IBP), and proportion of non-executive board of directors (NBP) are considered as the proxies of CG developed from BSEC Corporate Governance Code 2018. The extent of the effective tax rate (ETR) is used to assess tax management. This study uses quantitative research design and obtained 204 observations from 17 banks listed on DSE covering 2009-2020 period. Performing the "Two-stage Least Square" (2SLS) model for the analysis, we got the regression outputs where the VAC, MAC, BS, and IBP are negatively and significantly associated with ETR gap. But BM and the NBP were not significant to influence the ETR gap. The results indicate that CG proxies lessen the ETR gap, and improves the tax management. To check the robustness of the results, we apply pooled OLS (ordinary least square) model and two-step-system GMM (Generalized Method of Moment). In this case, we found consistent findings except for the MAC because it came out as insignificant. The results generated from this study would be a policy dialogue for the bank regulatory bodies, corporate authorities, policy-makers, and academics.
In today's world, advanced nations are enthusiastically performing environmental activities to ca... more In today's world, advanced nations are enthusiastically performing environmental activities to capture the definitive attainment of financial advantage. Emerging and developing nations are also capturing them gradually. The adoption of environmental management systems and the application of environmental accounting practices are the key tools to meet the financial advantage through increasing the cost advantage. This paper examines the impact of the adoption of environmental management systems and the application of environmental accounting practices with an environmental cost advantage. We gather 268 responses from the respondents by the convenient sampling method and employ the Structural Equation Modelling (SEM) technique to find the effect. We use Smart PLS version 3.3. to conduct the analysis. We find robust evidence that the more the adoption of environment systems (e.g., Pollution-prevention, the innovation of technologies, early adoption of environmental issues), the higher the cost advantage. We also find the robustness with evidence that the higher practices of environmental accounting defense the cost and boosted the cost advantage. In the empirical analysis, we further check the robustness with an alternative estimation method (e.g., hierarchical regression analysis), which also implies the same findings. It infers that environmental management systems and environmental accounting, which enable to concurrently protect the environment and reduce costs. These findings have authoritative implications for the regulatory bodies of organizations, academicians, and policymakers.
This study examines the relationship between corporate tax rate imposed on publicly traded compan... more This study examines the relationship between corporate tax rate imposed on publicly traded companies and the corporate employment growth rate in Bangladesh. This paper will conceptualize the discernment that the corporate tax causes a shift to the corporate capital sector to the non-corporate sector that leads to a reduction in employment growth. This study employed Autoregressive Distributed Lag (ARDL) bounds testing methods for checking the cointegration among the variables using time series data from 1991-2018. The main purpose of the study is to investigate the long run and short-term relationship between publicly traded corporate tax rate and employment growth rates. The corporate tax imposed by the government to the publicly traded company has a negative and significant effect on employment growth rate of the corporation in both long run and short run. The estimated results of the model show that the corporate tax rate, population growth rate, and openness to market are the fa...
International Journal of Management and Accounting, 2020
Green reporting is an innovative outlet of accounting. It deals with accounting for the environme... more Green reporting is an innovative outlet of accounting. It deals with accounting for the environment and its well-being. An organization can lessen most of the environmental costs by taking effective decisions with the help of green reporting. The core objective of this study is to comprehend the meaning of green reporting and how it can be a tool of environmental sustainability. We discovered the significance of green reporting implication and retain a way of what the companies are taking from the environment and what they are giving back in return. This paper highlights to recognize contemporary tendencies in green reporting. This study would be a policy dialog in the efficient usage of resources and in the reduction of pollution to an extent. Green reporting plays a vital role in the corporate social responsibility of a firm. This study also heightens on the people’s insight concerning green reporting with the help of collecting primary data with appropriate execution. It was orig...
In today’s world, advanced nations are enthusiastically performing environmental activities to ca... more In today’s world, advanced nations are enthusiastically performing environmental activities to capture the definitive attainment of financial advantage. Emerging and developing nations are also capturing them gradually. The adoption of environmental management systems and the application of environmental accounting practices are the key tools to meet the financial advantage through increasing the cost advantage. This paper examines the impact of the adoption of environmental management systems and the application of environmental accounting practices with an environmental cost advantage. We gather 268 responses from the respondents by the convenient sampling method and employ the Structural Equation Modelling (SEM) technique to find the effect. We use Smart PLS version 3.3. to conduct the analysis. We find robust evidence that the more the adoption of environment systems (e.g., Pollution-prevention, the innovation of technologies, early adoption of environmental issues), the higher ...
This study examines whether corporate governance (CG) codes affect the tax management of banks. A... more This study examines whether corporate governance (CG) codes affect the tax management of banks. Audit committee volumes (VAC), audit committee meetings (MAC), board sizes (BS), board meetings (BM), board independence proportions (IBP), and proportion of non-executive board of directors (NBP) are considered as the proxies of CG developed from BSEC Corporate Governance Code 2018. The extent of the effective tax rate (ETR) is used to assess tax management. This study uses quantitative research design and obtained 204 observations from 17 banks listed on DSE covering 2009-2020 period. Performing the "Two-stage Least Square" (2SLS) model for the analysis, we got the regression outputs where the VAC, MAC, BS, and IBP are negatively and significantly associated with ETR gap. But BM and the NBP were not significant to influence the ETR gap. The results indicate that CG proxies lessen the ETR gap, and improves the tax management. To check the robustness of the results, we apply pooled OLS (ordinary least square) model and two-step-system GMM (Generalized Method of Moment). In this case, we found consistent findings except for the MAC because it came out as insignificant. The results generated from this study would be a policy dialogue for the bank regulatory bodies, corporate authorities, policy-makers, and academics.
In today's world, advanced nations are enthusiastically performing environmental activities to ca... more In today's world, advanced nations are enthusiastically performing environmental activities to capture the definitive attainment of financial advantage. Emerging and developing nations are also capturing them gradually. The adoption of environmental management systems and the application of environmental accounting practices are the key tools to meet the financial advantage through increasing the cost advantage. This paper examines the impact of the adoption of environmental management systems and the application of environmental accounting practices with an environmental cost advantage. We gather 268 responses from the respondents by the convenient sampling method and employ the Structural Equation Modelling (SEM) technique to find the effect. We use Smart PLS version 3.3. to conduct the analysis. We find robust evidence that the more the adoption of environment systems (e.g., Pollution-prevention, the innovation of technologies, early adoption of environmental issues), the higher the cost advantage. We also find the robustness with evidence that the higher practices of environmental accounting defense the cost and boosted the cost advantage. In the empirical analysis, we further check the robustness with an alternative estimation method (e.g., hierarchical regression analysis), which also implies the same findings. It infers that environmental management systems and environmental accounting, which enable to concurrently protect the environment and reduce costs. These findings have authoritative implications for the regulatory bodies of organizations, academicians, and policymakers.
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Papers by Muhammad Shajib Rahman