There is a worldwide trend to adopt the international financial reporting standards (IFRS) but Is... more There is a worldwide trend to adopt the international financial reporting standards (IFRS) but Islamic banking companies in Bangladesh are required to follow different rules and regulations. These banks should follow more regulatory formalities than the conventional ones. The Bangladesh Financial Reporting Standards (BFRS) adopted the International Financial Reporting Standards (IFRS) in 2000. Since then, the regulator in Bangladesh has initiated the Sharia governance framework from regulatory and non-regulatory aspects. This study considered the annual report of 8 Islamic banks in Bangladesh in 2015 and tried to identify the requirements in preparing the financial reports under Islamic Shariah and to show the compliance status of these banks. The average compliance rate with the requirements was found to be 88.11%. It is recommended that in complying the requirements of the financial reports, Bangladesh Bank may modify BRPD Circular No. 15/2009 that will be helpful for banks to prepare financial reports conveniently.
There is a worldwide trend to adopt the international financial reporting standards (IFRS) but Is... more There is a worldwide trend to adopt the international financial reporting standards (IFRS) but Islamic banking companies in Bangladesh are required to follow different rules and regulations. These banks should follow more regulatory formalities than the conventional ones. The Bangladesh Financial Reporting Standards (BFRS) adopted the International Financial Reporting Standards (IFRS) in 2000. Since then, the regulator in Bangladesh has initiated the Sharia governance framework from regulatory and non-regulatory aspects. This study considered the annual report of 8 Islamic banks in Bangladesh in 2015 and tried to identify the requirements in preparing the financial reports under Islamic Shariah and to show the compliance status of these banks. The average compliance rate with the requirements was found to be 88.11%. It is recommended that in complying the requirements of the financial reports, Bangladesh Bank may modify BRPD Circular No. 15/2009 that will be helpful for banks to prepare financial reports conveniently.
The International Journal Of Business & Management, 2017
This paper aims to identify the sources and levels of work stress experienced by frontline, middl... more This paper aims to identify the sources and levels of work stress experienced by frontline, middle and senior managers within business organizations in Bangladesh. Six factors are considered as the major antecedents of work stress namely role overload (qualitative), role overload (quantitative), role conflict, role ambiguity, responsibility for others and career development. Study has used a cross-sectional survey to collect quantitative data from 457 respondents in particular three managerial positions, frontline, middle and senior from 36 randomly selected business organizations operating in private sector of Bangladesh. Results have revealed that 80.40% of participants experience moderate levels of work stress in their workplace. Career development and responsibility for others are identified as the most significant sources of work stress in Bangladeshi business organizations. Role conflict and role ambiguity have been found as stressors causing reasonably least amount of work stress among the participants. Since there has been no study, previously, identifying the sources and levels of work stress in Bangladeshi business organisations, the significance of this research lies in its highlighting of the specific factors causing work stress among the business managers in this country.
Due to incredible proliferation of information and communication technology (ICT) the concept of ... more Due to incredible proliferation of information and communication technology (ICT) the concept of banking has been radically changed. Use of modern state of the art technology has also rapidly taken place in Bangladesh which reflects are e-banking products and services. Such developed environment in banking and the ever-increasing habits of the people to use mobile phone should be conductive of internet, online, and mobile banking here. Emergence of e-banking service is playing a fore front role for country's economic development boosting customer satisfaction. This research work is an attempt to find out the status of e-banking by measuring customer satisfaction and importance level on different dimension of e-products like ATM, Credit Card, Internet/Online, Tele banking, and SMS Banking. This research is a combination of exploratory and descriptive research as an effort was made to first gain some basic knowledge on e-banking through study of previous research on e-banking and general observation.
Due to the impossible extension of information and correspondence technology [ICT] the concept of... more Due to the impossible extension of information and correspondence technology [ICT] the concept of banking has been significantly changed. Usage of modern state of the art technology has moreover immediately happened in Bangladesh which reflects are e-banking products and services. Such developed environment in banking and the consistently growing habits of the overall public to use mobile phone should be conductive of internet, online, and mobile banking here. The emergence of e-banking service is playing a fore front part for the country's money related headway boosting customer satisfaction. This research work is an attempt to find out the status of e-banking by customer satisfaction and importance level on different dimension of e-products like ATM, Credit Card, Internet/Online, Tele banking, and SMS Banking. This research is a combination of and particular examination as an effort was made to first expand some basic knowledge on e-banking through study of previous research on e-banking and general observation.
There is a worldwide trend to adopt the international financial reporting standards (IFRS) but Is... more There is a worldwide trend to adopt the international financial reporting standards (IFRS) but Islamic banking companies in Bangladesh are required to follow different rules and regulations. These banks should follow more regulatory formalities than the conventional ones. The Bangladesh Financial Reporting Standards (BFRS) adopted the International Financial Reporting Standards (IFRS) in 2000. Since then, the regulator in Bangladesh has initiated the Sharia governance framework from regulatory and non-regulatory aspects. This study considered the annual report of 8 Islamic banks in Bangladesh in 2015 and tried to identify the requirements in preparing the financial reports under Islamic Shariah and to show the compliance status of these banks. The average compliance rate with the requirements was found to be 88.11%. It is recommended that in complying the requirements of the financial reports, Bangladesh Bank may modify BRPD Circular No. 15/2009 that will be helpful for banks to prepare financial reports conveniently.
There is a worldwide trend to adopt the international financial reporting standards (IFRS) but Is... more There is a worldwide trend to adopt the international financial reporting standards (IFRS) but Islamic banking companies in Bangladesh are required to follow different rules and regulations. These banks should follow more regulatory formalities than the conventional ones. The Bangladesh Financial Reporting Standards (BFRS) adopted the International Financial Reporting Standards (IFRS) in 2000. Since then, the regulator in Bangladesh has initiated the Sharia governance framework from regulatory and non-regulatory aspects. This study considered the annual report of 8 Islamic banks in Bangladesh in 2015 and tried to identify the requirements in preparing the financial reports under Islamic Shariah and to show the compliance status of these banks. The average compliance rate with the requirements was found to be 88.11%. It is recommended that in complying the requirements of the financial reports, Bangladesh Bank may modify BRPD Circular No. 15/2009 that will be helpful for banks to prepare financial reports conveniently.
The International Journal Of Business & Management, 2017
This paper aims to identify the sources and levels of work stress experienced by frontline, middl... more This paper aims to identify the sources and levels of work stress experienced by frontline, middle and senior managers within business organizations in Bangladesh. Six factors are considered as the major antecedents of work stress namely role overload (qualitative), role overload (quantitative), role conflict, role ambiguity, responsibility for others and career development. Study has used a cross-sectional survey to collect quantitative data from 457 respondents in particular three managerial positions, frontline, middle and senior from 36 randomly selected business organizations operating in private sector of Bangladesh. Results have revealed that 80.40% of participants experience moderate levels of work stress in their workplace. Career development and responsibility for others are identified as the most significant sources of work stress in Bangladeshi business organizations. Role conflict and role ambiguity have been found as stressors causing reasonably least amount of work stress among the participants. Since there has been no study, previously, identifying the sources and levels of work stress in Bangladeshi business organisations, the significance of this research lies in its highlighting of the specific factors causing work stress among the business managers in this country.
Due to incredible proliferation of information and communication technology (ICT) the concept of ... more Due to incredible proliferation of information and communication technology (ICT) the concept of banking has been radically changed. Use of modern state of the art technology has also rapidly taken place in Bangladesh which reflects are e-banking products and services. Such developed environment in banking and the ever-increasing habits of the people to use mobile phone should be conductive of internet, online, and mobile banking here. Emergence of e-banking service is playing a fore front role for country's economic development boosting customer satisfaction. This research work is an attempt to find out the status of e-banking by measuring customer satisfaction and importance level on different dimension of e-products like ATM, Credit Card, Internet/Online, Tele banking, and SMS Banking. This research is a combination of exploratory and descriptive research as an effort was made to first gain some basic knowledge on e-banking through study of previous research on e-banking and general observation.
Due to the impossible extension of information and correspondence technology [ICT] the concept of... more Due to the impossible extension of information and correspondence technology [ICT] the concept of banking has been significantly changed. Usage of modern state of the art technology has moreover immediately happened in Bangladesh which reflects are e-banking products and services. Such developed environment in banking and the consistently growing habits of the overall public to use mobile phone should be conductive of internet, online, and mobile banking here. The emergence of e-banking service is playing a fore front part for the country's money related headway boosting customer satisfaction. This research work is an attempt to find out the status of e-banking by customer satisfaction and importance level on different dimension of e-products like ATM, Credit Card, Internet/Online, Tele banking, and SMS Banking. This research is a combination of and particular examination as an effort was made to first expand some basic knowledge on e-banking through study of previous research on e-banking and general observation.
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