- I am Muhammad Shajib Rahman from Chandpur,Bangladesh. Currently i am working as a lecturer at Dhaka International University.I have completed my graduationedit
Emerging nations focus more on new and innovative business activities across national borders for economic advancement. Further, trade openness has recently emerged in BRICS countries. Thus, global entrepreneurship development can be a... more
Emerging nations focus more on new and innovative business activities across national borders for economic advancement. Further, trade openness has recently emerged in BRICS countries. Thus, global entrepreneurship development can be a great opportunity for the traded open countries. In line with this, the study aims to examine the impact of trade openness on global entrepreneurship development in BRICS countries. The study collected balanced-panel data from BRICS countries for 2001–2020 and applied random-effects estimation to analyze the data. The study drives a cross-sectional dependence test, unit root test, and model specification test before applying the estimated model. The study further checked the robustness of the findings by alternative estimation methods like FMOLS and DOLS and found similar results. The results revealed that trade openness positively influences global entrepreneurship development, but average tariffs can discourage entrepreneurs. Specifically, trade ope...
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Research Interests:
Purpose This study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh. Thus, this research recognizes essential factors such as... more
Purpose This study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh. Thus, this research recognizes essential factors such as EMA, environmental performance (EP), financial performance (FP), environmental information systems (EIS), knowledge management (KM), green innovation and energy efficiency (EE). Design/methodology/approach This research uses a quantitative approach and uses 323 responses from the manufacturing firms. This research tests the study model through the “Partial Least Square-Structural Equation Modeling” (PLS-SEM) technique using Smart PLS v3.3 software. This research uses AMOS v24 and 40% sample consideration to check the robustness. The study passes various model fit measures, i.e. reliability, validity, factor analysis and goodness of fit. Findings The research finds that EMA is positively and significantly associated with EP and FP. The study also finds ...
Research Interests:
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... 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...
Research Interests:
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... 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 ...
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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... 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...
Research Interests:
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... 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 factors of employment growth in Bangladesh. The main outcomes of this study are that corporate tax rate, population growth rate, and market size are highly significant in the long run. Still, openness to market and inflation are insignificant in the long term. Error Correction Model (ECM) coefficient of corporate tax rate shows a 38 percent speed of adjustment in a year. The study recommends maintaining equitable and close linkage among corporate tax rates, population growth rate, and market size are essential to boost the employment growth rate in the publicly traded corporate sector in Bangladesh.
Research Interests:
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... 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. 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 originated that a maximum of the respondents felt there is a demand for affecting the road to green reporting and that all the companies should jump adopting green reporting.