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This paper aims to determine the influence of various corporate characteristics such as total assets (TA), total sales (TSE), return on assets (ROA), return on sales (ROS), liquidity and age on leverage of the listed non-financial companies in the Dhaka Stock Exchange (DSE).

A non-probability sampling technique has been used in this study, and the leverage of 106 companies listed in the DSE has been examined for the time period 2011-2015. Multiple regression models are used to estimate the influence of corporate characteristics on leverage and leverage is measured by the debt ratio, that is, total liabilities divided by total assets (TA).

The results obtained from the regression models show that TA, ROA and age are negatively and significantly related to the leverage of companies.

Considering only non-financial companies as the sample is a limitation. Hence, the results may not extend across all listed companies in Bangladesh. The study explores only six corporate characteristics variables; other factors influencing the leverage of the firm such as the number of foreign shareholders, ownership structure and auditors’ opinion could be explored in further studies.

The finding of this study contributes to the regulators and enforcement agencies such as Institute of Cost and Management Accountants of Bangladesh (ICMAB), Institute of Chartered Accountants of Bangladesh (ICAB), the Securities and Exchange Commission (SEC) and the DSE. It will enable the regulatory agencies to aim at greater compliance with the local and international standards and also enforce penalties for non-compliance.

The main purpose of this paper is to find out the perception of different respondents' groups related to the factors that influence the online learning for higher education in Bangladesh during the COVID-19 pandemic.

A survey through a structured questionnaire was conducted to gather qualitative information from the 250 respondents (university students, faculty members and administrative officers) in Bangladesh. A questionnaire has been used for collecting primary data, which have been selected using the justification method under the non-probability sampling technique.

The findings of this study indicated that majority of the respondents told that online classes could be more challenging than the traditional classroom because of the technological constraints, digital divide, insufficient data pack to access the material to attend the class, poor connectivity, lack of device, poor learning environment, technophobia, delayed response and incapability of the teacher to handle efficiently the material and communication machineries.

Due to time restriction and the COVID-19 pandemic, the study was constrained only to Dhaka region in Bangladesh.

The outcomes of the work can be supportive to the governing bodies and proprietors of the higher schooling organizations who are forecasting to adopt online education as a consistent movement in the future.

At last, based on outcomes, investigators have presented some recommendations that can be taken into consideration at policy level. The study would help universities to comply with the pressing need to impart experiential learning through online education during the COVID-19 pandemic.

Intellectual capital (IC) and financial performance is now a very contemporary issue in the banking sector. The purpose of this study is to investigate empirically the impact of IC on financial performance of all the listed commercial banks of Bangladesh.

Bangladesh Bank database and financial statement of the listed commercial banks of Bangladesh for the period of 2014–2018 have been used to collect data. Value added intellectual coefficient (VAIC^TM) methods have been used for measuring the performance of banks. VAIC^TM determined IC and its three major components like structural, human and capital employed.

The results suggest that human capital efficiency (HCE) and capital employed efficiency (CEE) have statistically significant relationships with bank performance, but when VAIC^TM is divided then structural capital efficiency (SCE) does not have a significant relationship with bank performance.

The study uses only listed banks, but it does not include all the commercial banks specially nationalized commercial banks.

The findings allowed banks to focus more on human capital (HC) and structural capital, because in the present world, HC is considered one of the key factors for the success in business. This study also provides an awareness on how good IC of the banking companies will bring more assistance to a better life of a society.

This is one of the very few studies which examine the impact of IC on bank financial performance in Bangladesh.

This study examines, in relation to agency theory, the influence of corporate mechanism on the environmental reporting of banking businesses registered on the Dhaka Stock Exchange (DSE).

This study was carried out consuming an example of 150 annual reports from 30 banks for the period 2015–2019. Ordinary least squares (OLS) regression was used to investigate the inspiration of corporate governance on the range of inclusive environmental reporting.

The outcomes reveal that insider equity, board leadership structure, and presence of female directors are statistically significant, while board size and outside directors are insignificant. Furthermore, the results also indicate that the adoption of environmental disclosure among banking businesses in Bangladesh is extra motivated by an increase in the inside skills and moderately the outside acceptability weights. Additionally, there appears to be a supposed lack of stakeholder pressure for environmental disclosure.

The results show that the range of environmental reporting of banking businesses in Bangladesh is good, at an average of 53.90%. It concludes that corporate governance has a substantial inspiration on the range of environmental reporting of banking businesses in Bangladesh.

The purpose of this paper is to investigate the current capital budgeting practices in Bangladeshi listed companies and provide a normative framework (guidelines) for practitioners.

Data were collected with a structured questionnaire survey taking from the chief financial officers (CFOs) of companies listed in the Dhaka Stock Exchange in Bangladesh. Garnered data were then analyzed using descriptive and inferential statistical techniques.

The results found that net present value was the most prevalent capital budgeting method, followed closely by internal rate of return and payback period. Similarly, the weighted average cost of capital was found to be the widely used method for calculating cost of capital. Further, results also revealed that CFOs adjust their risk factor using discount rate.

The findings of this study might help the firms, policymakers and practitioners to take a wise decision while evaluating investment projects. Additionally, this study’s findings enrich the existing body of knowledge in the field of capital budgeting practices by providing more reliable and comprehensive analysis taking samples from a developing economy.