Md Azim
World University of Bangladesh, Business Administration, Faculty Member
- Md. Azim has been serving as a Senior Lecturer from March 2018 in the Department of Business Administration, World Un... moreMd. Azim has been serving as a Senior Lecturer from March 2018 in the Department of Business Administration, World University of Bangladesh (WUB), Dhanmondi, Dhaka. He is assigned as a coordinator of the BBA Program from June 2019 in the Department of Business Administration. He also served as Lecturer from March 1, 2014, to February 2018 at the said university.edit
The purpose of the study is to demonstrate the impacts of actors, such as teachers, administration, and classmates, as well as factors including website/apps/systems and supporting issues, on the dependent variable, which is the... more
The purpose of the study is to demonstrate the impacts of actors, such as teachers, administration, and classmates, as well as factors including website/apps/systems and supporting issues, on the dependent variable, which is the successful implementation of online education. Primary data was collected from 203 respondents using a questionnaire with 30 items divided into six constructs. Structural equation modeling using SmartPLS was applied to determine the effects of actors and factors on successful online education. The findings reveal that Website/Apps/Online System and Supporting Tools and Issues have a positive and significant impact on the Role of Teacher (RT), Role of Administration, and Role of Classmates (RC), respectively. Additionally, the RT and RC positively and significantly influence Satisfaction or Intention to continue online education. The study's originality lies in the identification of three mediation effects through structural equation modeling, which is novel within the similar category of studies.
Research Interests:
The purpose of this study is to find out whether earnings management has impacts on bankruptcy risk based on the data of Wirecard Company. The M-score of Beneish's (1999) model has been used to detect the probability of earnings... more
The purpose of this study is to find out whether earnings management has impacts on bankruptcy risk based on the data of Wirecard Company. The M-score of Beneish's (1999) model has been used to detect the probability of earnings management. On the other hand, the Z"-Score of Altman's (1968) model has been applied to detect Corporate Failure. Both the models are widely used models in their respective fields. The data from 2002 to 2019 were collected from the annual reports of the Wirecard Company. The result of M-Score indicates that earnings management has a significant impact on the corporate failure (Z-Score) of the company. This finding specifies that a financially distressed firm adopts earnings manipulations. The finding also implies that earnings manipulations harm the financial health of a firm. According to the findings, it can be suggested that to know the financial aspects of a company, both the (Beneish M-model and Altman Z-score model) models could be used concurrently. Beneish M-model is for detecting earnings management and the Altman Z-score model is for determining corporate failure. The novelty of the study is that no study was done on Wirecard Company focusing on the association between earnings management & bankruptcy risk.
Research Interests: Finance and Accounting
Purpose The purpose of this paper is to investigate the impact of Islamic Shariah compliance on customer satisfaction through the mediating effect of service quality in Islamic banking services. Design/methodology/approach A total of 334... more
Purpose
The purpose of this paper is to investigate the impact of Islamic Shariah compliance on customer satisfaction through the mediating effect of service quality in Islamic banking services.
Design/methodology/approach
A total of 334 completed and usable questionnaires were collected from customers of Islamic banks in Bangladesh to test the hypotheses. The data were analyzed using SmartPLS 3.
Findings
The findings of this study indicate that Islamic Shariah compliance has a positive and significant influence on service quality and customer satisfaction of Islamic banking services. The research findings also indicate that service quality partially mediate the relationship between Islamic Shariah compliance and customer satisfaction of Islamic banking services.
Research limitations/implications
This study only emphasized on the Islamic banking services of Bangladesh and thus findings of the present study may not be applicable to other service areas.
Practical implications
The implications of the research are twofold. First, a strong standardized effect of Islamic Shariah compliance on service quality implies that customers are very sensitive to Shariah compliance related to Islamic banking services. Next, maintaining service quality is another crucial aspect to satisfy customers of Islamic banks. Quality of services will only be materialized when all the promises made by the bank function accordingly. Therefore, strategy makers of Islamic banks should assess the customer service quality and satisfaction regularly to improve the overall service experience of customers.
Originality/value
Limited studies have been conducted to investigate the mediating effect of service quality on the relationship between Shariah compliance and customer satisfaction in Islamic banking services. This study provides valuable insights to Islamic bank to integrate the service quality along with Shariah compliance to enhance customer satisfaction.
The purpose of this paper is to investigate the impact of Islamic Shariah compliance on customer satisfaction through the mediating effect of service quality in Islamic banking services.
Design/methodology/approach
A total of 334 completed and usable questionnaires were collected from customers of Islamic banks in Bangladesh to test the hypotheses. The data were analyzed using SmartPLS 3.
Findings
The findings of this study indicate that Islamic Shariah compliance has a positive and significant influence on service quality and customer satisfaction of Islamic banking services. The research findings also indicate that service quality partially mediate the relationship between Islamic Shariah compliance and customer satisfaction of Islamic banking services.
Research limitations/implications
This study only emphasized on the Islamic banking services of Bangladesh and thus findings of the present study may not be applicable to other service areas.
Practical implications
The implications of the research are twofold. First, a strong standardized effect of Islamic Shariah compliance on service quality implies that customers are very sensitive to Shariah compliance related to Islamic banking services. Next, maintaining service quality is another crucial aspect to satisfy customers of Islamic banks. Quality of services will only be materialized when all the promises made by the bank function accordingly. Therefore, strategy makers of Islamic banks should assess the customer service quality and satisfaction regularly to improve the overall service experience of customers.
Originality/value
Limited studies have been conducted to investigate the mediating effect of service quality on the relationship between Shariah compliance and customer satisfaction in Islamic banking services. This study provides valuable insights to Islamic bank to integrate the service quality along with Shariah compliance to enhance customer satisfaction.
Research Interests:
This study aims to identify whether or not the Z score is usable enough in doing prediction at the early stage of the financial distress of People's Leasing and Financial Services (PLFS) and Bangladesh Industrial Finance Company (BIFC).... more
This study aims to identify whether or not the Z score is usable enough in doing prediction at the early stage of the financial distress of People's Leasing and Financial Services (PLFS) and Bangladesh Industrial Finance Company (BIFC). To predict corporate failure, Multiple Discriminant Analysis is an effective solution. Z"-Score by Altman is a widely used model of multiple discriminant analysis. Using the data from 2011 to 2017 of PLFS and 2015-2017 of BIFC, this study applied the Altman Z"-Score Model as well as used SPSS software to analyze the descriptive statistics of the financial information and ratios of both company to know the level of financial distresses and attributes for reaching toward distress level. The analysis was presented in tables. The finding shows that Z"-Score by Altman is usable enough to predict the failure of the firm. The descriptive analysis shows that working capital, retained earnings, and income before interest and tax were negative which could be considered as the reasons for the distressed position. This study contributes by showing the usefulness of the Z score of Altman in emerging countries like Bangladesh. This is significant because early prediction can prevent liquidation which ultimately protects various stakeholders of an organization.
This study provides a view on the gap between the expectations of employers and the quality of graduates. Data were collected with the help of a questionnaire having both open-ended and close-ended questions. Collected data were analyzed... more
This study provides a view on the gap between the expectations of employers and the quality of graduates. Data were collected with the help of a questionnaire having both open-ended and close-ended questions. Collected data were analyzed with frequency tools of SPSS. The findings show that the most required qualities expected by employers from the graduate job seekers are academic qualification, experience, professional knowledge/competency, loyalty, sincerity, and IT skills. However, a significant portion of the responding employers were of the opinion that there remains a substantial gap between the quality of fresh university graduates and the quality standard needed by the professional world. They also emphasized that universities should update their curriculum to produce graduates having practical skills and professional knowledge. The integration of theory and practice through collaborative research with the participation of employers and universities is needed.
The purpose of the study is to find out a relationship between operational performance and profitability. The data from ceramic companies in Bangladesh have been taken to find the mentioned relationship because the ceramic industry is... more
The purpose of the study is to find out a relationship between operational performance and profitability. The data from ceramic companies in Bangladesh have been taken to find the mentioned relationship because the ceramic industry is growing rapidly which will be useful to get a wholesome result. A number of operating ratios have been used as the proxy of the indicators of the operational efficiency of the companies while an earnings per share has been used as the determinant of profitability. To find out the findings of the study quantitative method has been employed. Standard Deviation, Correlation and Simple Linear Regression have been utilized with the help of predictive analytics software SPSS in order to arrive at the end result of the study. Based on the result of the study it can be deduced that the change of fixed asset turnover, return on equity, and return on assets are positively influencing the profitability. Besides operating cycle has a negative association with the profitability though it is not statistically significant. Therefore it can be said that the key performance indicators of operational performance have some relationship with the profitability in the context of the ceramic companies of Bangladesh.
The aim of this study is to depict the accountability of various stakeholders of accounting to ensure the accountability of accounting. The study identifies that responsibility, roles, sincerity, professional expertise of accounting... more
The aim of this study is to depict the accountability of various stakeholders of accounting to ensure the accountability of accounting. The study identifies that responsibility, roles, sincerity, professional expertise of accounting stakeholders and ethical environment can ensure relevant, reliable, and consistent accounting information which ultimately ensure the accountability of accounting. So, every stakeholder should act rationally on their aspects to uphold the accountability of accounting and this will make the accounting information useful to the users.
This study has been done with the aim to identify whether there is any earnings management in the financial information of the cement industry in Bangladesh. Data have been composed from the annual reports of listed cement companies in... more
This study has been done with the aim to identify whether there is any earnings management in the financial information of the cement industry in Bangladesh. Data have been composed from the annual reports of listed cement companies in Bangladesh covering the period of five years from 2009 to 2013. A comparative time series analysis has been done along with the help of Beniesh Model. The study reveals that some companies involved with the earnings manipulation because there are signs of highly volatile revenue and operating profit. Since the scope of this study is to find out whether there any earnings management exists, an enormous scope for further researches is possible in this area to find out the factors influencing earnings manipulation in the cement industry in Bangladesh.
The aim of this paper is to evaluate the inward as well as outward remittance performance of United Commercial Bank (UCB), Bangladesh. The study exposes that the inward and outward remittance of UCB has been increasing over the years i.e.... more
The aim of this paper is to evaluate the inward as well as outward remittance performance of United Commercial Bank (UCB), Bangladesh. The study exposes that the inward and outward remittance of UCB has been increasing over the years i.e. from 2007 to 2013. In 2013, the highest inward remittances come through Xpress money among the leading five products (Xpress money, Western Union, NEC Italy, Money gram and Modern Exchange). In 2013, the remittance inflow has decreased compared to 2012 from Soudi Arabia, Libya and United States of America while remittance in flow has increased from Malaysia, United Kingdom, Italy, Kuwait and Qatar. The rate of growth of inward remittance of UCB has dropped after 2010, although in 2013, it increased a little bit compared to 2011 and 2012. While growth rate of outward remittance showed an erratic trend form 2010 to 2013. Based on the findings it can be said that UCB should introduce new inward remittance product as well as it should arrange seminar and symposium to introduce the cost and benefits of their remittance products in home and abroad which may increase the remittance flow from different countries and this will ultimately benefit the county’s economy.
The purpose of this study was to explain how Principles-Based accounting standard and Rules-Based accounting standard impact on accounting practices and how Ethics and Culture are important in influencing accounting practices. The study... more
The purpose of this study was to explain how Principles-Based accounting standard and Rules-Based accounting standard impact on accounting practices and how Ethics and Culture are important in influencing accounting practices. The study revealed that Principles-Based accounting standard is conceptual basis and needs professional judgment and Rules-Based accounting standards contain details rules which increase complexity and tendency of aggressive reporting and strong audit committees as well as extensive scrutiny by the government and regulator are necessary to get the desired benefit from it. Since both the Principles-Based and Rules-based accounting standards have some limitations, so it is necessary to trade-off between these two standards. It is also necessary to infuse the accounting practices with professional ethics and that will only be possible when all the stakeholders create and follow a culture of ethics. Thus the faithful representation of all transactions will be possible which will ultimately lessen the practices of accounting manipulation.
Co-operative is a kind of social enterprise which is defined by the international co-operative Alliances’ as an autonomous association of persons’ united voluntarily to meet their common economic, social and cultural needs and aspirations... more
Co-operative is a kind of social enterprise which is defined by the international co-operative Alliances’ as an autonomous association of persons’ united voluntarily to meet their common economic, social and cultural needs and aspirations through a jointly-owned and democratically-controlled enterprise. Though are very little specification and justification what is social enterprise is, it is acknowledged that social enterprise is intending for the social benefit rather than profitability in numerical values. We see the co-operative is originated and cooperated by the people of similar class or society to protect their interest and for the socio-economical development collectively. Historically, cooperative is playing the same role of protecting the low earner and developing their socio-economic condition from the first cooperative in England till now. Though there are some dishonest people is trying to take the advantages of social enterprise goodwill doing microfinance and other financial activities for personal or family benefits in Bangladesh, the effective law has developed by the government and proper implantation could remove this type of activities. The overall cooperative situation in Bangladesh is not expected it ought to be. The prime reasons may be the proper knowledge, unawareness, lack of trust, imperfection of the market competition and corruption.