http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : Shahima JABIN (검색결과 2 건)
- 무료
- 기관 내 무료
- 유료
-
Bankruptcy Risk and Income Smoothing Tendency of NBFIs in Bangladesh
Shahima JABIN,Shohana Islam SUMONA 한국유통과학회 2021 Asian Journal of Business Environment (AJBE) Vol.11 No.2
Purpose: The study mainly investigates bankruptcy risk and income smoothing tendency of Non-Banking Financial Institutions (NBFIs) in Bangladesh. External parties of NBFIs take investment decisions based on financial reports. Stable and predictable income is one of their preference. On the other hand, poor income is one of the signs of NBFIs having bankruptcy risk. Hence the study tries to find whether the NBFIs having bankruptcy are involved in income smoothing or not. Research design, data and methodology: Data were collected from the annual report of twenty-two listed NBFIs in Bangladesh. Data from 2013 to 2017 were used. Altman’s Z score and Eckel’s model are used to detecting bankruptcy risk and income smoothing respectively. Results: Result implies that most of the NBFIs which have bankruptcy risk are not involved in income smoothing. Therefore, NBFIs which has bankruptcy risk are involved less with income smoothing. Conclusions: The present study revealed that most of the listed NBFIs in Bangladesh are facing bankruptcy risk. They didn’t use any fraudulent technique to show smooth income. The findings will help the investor to take an investment decision on NBFIs in Bangladesh. It will convey signals to the stock market in Bangladesh
-
The Impact of COVID- 19 on the Accounting Profession in Bangladesh
Shahima JABIN 한국유통과학회 2021 The Journal of Industrial Distribution & Business( Vol.12 No.7
Purpose: The coronavirus (COVID-19) has become a worldwide pandemic and significantly influences the global economy. Therefore, this paper aims to determine the impact of COVID-19 on the accounting profession in Bangladesh. Research design, data, and methodology: The research has focused on its primary question. How much does COVID- 19 affect the accounting profession in Bangladesh? A formal questionnaire has been developed to address it. Questionnaire was spread via Facebook and email. Sample was determined by using random sampling method. The collection comprises 190 from Bangladesh. The Likert scale of five points was used. Descriptive and inferential statistical analysis (Wilcoxon signed-rank test) were used for analysis. Results: the study found a great impact of COVID-19 on the accounting profession in Bangladesh. Many changes are faced due to pandemics. Most accountants are working remotely during pandemic rather than before pandemic. They have adapted to new technology. Meetings and trainings are held virtually. They are also facing cybersecurity problems because of less data security. Job insecurity has increased. Conclusions Therefore, the global pandemic COVID-19 dramatically affects the accounting profession in Bangladesh. The changes that happened due to pandemics will advance the accounting profession. These revolutionary changes will become the world s new normal.
ScienceON
스콜라연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
