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Available. Open Access. Open Access
Article
Publication date: 3 August 2021

Md. Rezaul Karim, Samia Afrin Shetu and Sultana Razia

The pandemic COVID-19 has affected every sector of an economy in every possible way. Banking sector of Bangladesh has been affected by it badly. The purpose of this paper is to…

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Abstract

Purpose

The pandemic COVID-19 has affected every sector of an economy in every possible way. Banking sector of Bangladesh has been affected by it badly. The purpose of this paper is to find out the impact of COVID-19 on the liquidity and financial health of the listed banks in Bangladesh.

Design/methodology/approach

Liquidity ratios are calculated to measure the liquidity condition of the banks and revised Altman's Z-Score Model for non-manufacturing companies is used to measure the financial health. The ratios are compared before and during the COVID-19 periods to assess the impact.

Findings

The findings of this study indicate a deterioration of liquidity position and financial health of the listed banks after the emergence of this pandemic. Though the banks have poor liquidity ratios and financial health prior to the emergence of this pandemic, they have decreased more in the second quarter of 2020. Most of the banks have poor liquidity ratios and cash position. The listed Islamic Banks have poor financial health than the listed Commercial Banks and all the banks belong to the red zone in all the quarters.

Practical implications

The results of this study will have policy implications for companies and regulators of money market.

Originality/value

This paper is a pioneer initiative in assessing the impact of COVID-19 pandemic on liquidity and financial health based on empirical data.

Details

Asian Journal of Economics and Banking, vol. 5 no. 3
Type: Research Article
ISSN: 2615-9821

Keywords

Available. Open Access. Open Access
Article
Publication date: 11 May 2023

Md. Tofael Hossain Majumder, Israt Jahan Ruma and Aklima Akter

This paper attempts to evaluate the impact of intellectual capital on bank performance in Bangladesh.

2114

Abstract

Purpose

This paper attempts to evaluate the impact of intellectual capital on bank performance in Bangladesh.

Design/methodology/approach

The authors analyze an unbalanced longitudinal data of 32 banks, which cover 318 observations of bank-year from 2010 to 2019. The study employs a dynamic panel model with the two-step system generalized methods of moments (SGMM).

Findings

The results show that bank performance is significantly positively affected by the intellectual capital (IC) in Bangladesh. In addition, the findings show that capital employed efficiency (CEE) is an essential determinant of bank performance rather than structural capital efficiency (SCE) and human capital efficiency (HCE) for the Bangladeshi banking sector.

Originality/value

This work is unique as no one has explored the impact of intellectual capital on Bangladesh's bank performance. The findings suggest that business owners, managers and policymakers who want to improve the efficiency of their organizations should spend continuously on IC and expand their investment into CEE, which includes both financial and physical resources, in order to obtain better bank performance.

Details

LBS Journal of Management & Research, vol. 21 no. 2
Type: Research Article
ISSN: 0972-8031

Keywords

Available. Open Access. Open Access
Article
Publication date: 26 July 2024

Assunta Di Vaio, Anum Zaffar and Meghna Chhabra

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can…

1737

Abstract

Purpose

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

Design/methodology/approach

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

Findings

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

Originality/value

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

Available. Open Access. Open Access
Article
Publication date: 6 February 2023

Assunta Di Vaio, Badar Latif, Nuwan Gunarathne, Manjul Gupta and Idiano D'Adamo

In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management…

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Abstract

Purpose

In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management (SCM). The study aims to provide a comprehensive overview of artificial knowledge and digitalization as key enablers of the improvement of SCM accountability and sustainable performance towards the UN 2030 Agenda.

Design/methodology/approach

Using the SCOPUS database and Google Scholar, the authors analyzed 135 English-language publications from 1990 to 2022 to chart the pattern of knowledge production and dissemination in the literature. The data were collected, reviewed and peer-reviewed before conducting bibliometric analysis and a systematic literature review to support future research agenda.

Findings

The results highlight that artificial knowledge and digitalization are linked to the UN 2030 Agenda. The analysis further identifies the main issues in achieving sustainable and resilient SCM business models. Based on the results, the authors develop a conceptual framework for artificial knowledge and digitalization in SCM to increase accountability and sustainable performance, especially in times of sudden crises when business resilience is imperative.

Research limitations/implications

The study results add to the extant literature by examining artificial knowledge and digitalization from the resilience theory perspective. The authors suggest that different strategic perspectives significantly promote resilience for SCM digitization and sustainable development. Notably, fostering diverse peer exchange relationships can help stimulate peer knowledge and act as a palliative mechanism that builds digital knowledge to strengthen and drive future possibilities.

Practical implications

This research offers valuable guidance to supply chain practitioners, managers and policymakers in re-thinking, re-formulating and re-shaping organizational processes to meet the UN 2030 Agenda, mainly by introducing artificial knowledge in digital transformation training and education programs. In doing so, firms should focus not simply on digital transformation but also on cultural transformation to enhance SCM accountability and sustainable performance in resilient business models.

Originality/value

This study is, to the authors' best knowledge, among the first to conceptualize artificial knowledge and digitalization issues in SCM. It further integrates resilience theory with institutional theory, legitimacy theory and stakeholder theory as the theoretical foundations of artificial knowledge in SCM, based on firms' responsibility to fulfill the sustainable development goals under the UN's 2030 Agenda.

Details

Journal of Enterprise Information Management, vol. 37 no. 2
Type: Research Article
ISSN: 1741-0398

Keywords

Available. Content available
Article
Publication date: 4 November 2014

Hussain Rammal and Elizabeth Rose

3370

Abstract

Details

International Marketing Review, vol. 31 no. 6
Type: Research Article
ISSN: 0265-1335

Available. Open Access. Open Access
Article
Publication date: 29 May 2023

Neegar Sultana, Shahana Sultana, Rahul Saha and Md. Monirul Alam

This research aims to determine to what degree registered and nonregistered Rohingyas differ in their difficulties and coping strategies.

2946

Abstract

Purpose

This research aims to determine to what degree registered and nonregistered Rohingyas differ in their difficulties and coping strategies.

Design/methodology/approach

Kutupalong registered and one nonregistered camp (Camp 2E) were selected as the study area, and a mixed-methods approach was followed to collect the data. Six in-depth interviews and two focus group discussions (FGDs) were conducted first, and then the questionnaire survey was conducted on 315 Rohingyas, comprising 116 registered and 199 non-registered refugees.

Findings

The results indicate a substantial difference in the difficulties and coping techniques of registered and nonregistered refugees in food, residence, health and security. Except for the health and security issue, the registered Rohingyas (RRs) have a relatively better life than the nonregistered Rohingyas (NRRs). The main problem registered refugees undergo is economic, followed by health service, food, residence, social and security issue. For nonregistered refugees, economic and social issues receive maximum attention, while security is their last concern. The coping strategies show that all strategies against difficulties significantly differ between registered and nonregistered Rohingyas.

Practical implications

Based on their registration status, this research may assist humanitarian workers and policymakers in better understanding of Rohingya refugees' livelihood strategies and challenges in Bangladesh. The findings may also help practitioners and policymakers build new programs and services to assist complex and difficult refugee groups in improving their livelihoods and access to essential amenities.

Originality/value

Previous research shows little attention to the variations between registered and unregistered refugees. However, almost no studies have compared the challenges and coping methods of registered and unregistered Rohingya refugees in Bangladesh and other regions. This research was meant to define and offer an in-depth analysis of the Rohingya refugees' livelihood strategies in the Kutupalong registered and nonregistered camp in Bangladesh to fill the knowledge gap.

Details

Southeast Asia: A Multidisciplinary Journal, vol. 23 no. 2
Type: Research Article
ISSN: 1819-5091

Keywords

Available. Content available
Article
Publication date: 9 November 2021

M. Reza Hosseini and David John Edwards

425

Abstract

Details

Smart and Sustainable Built Environment, vol. 10 no. 3
Type: Research Article
ISSN: 2046-6099

Abstract

Details

Management Decision, vol. 62 no. 8
Type: Research Article
ISSN: 0025-1747

Available. Open Access. Open Access
Article
Publication date: 24 August 2020

Giuseppe Festa, Matteo Rossi, Ashutosh Kolte and Luca Marinelli

This research investigates the top five pharmaceutical companies in India to determine whether their financial structures are sound and if they face the risk of bankruptcy…

6636

Abstract

Purpose

This research investigates the top five pharmaceutical companies in India to determine whether their financial structures are sound and if they face the risk of bankruptcy, highlighting the potential contribution of intellectual capital (IC) to financial stability.

Design/methodology/approach

The analysis outlines operating ratios, profitability ratios, possibility of bankruptcy (through Z-scores) and attractiveness of the financial structure (through the F-score), with consequent focus on (IC).

Findings

The financial structure of the selected companies seems stable. Changes in the Indian pharmaceutical scenario, above all, regarding the patent system, will force the companies to consider the impact of IC carefully.

Practical implications

Indian pharmaceutical companies need sustainability and development, with increasing focus on patent issues. To enhance innovation capabilities and overcome international competition, they should redesign their business orientation towards IC, mainly when impacting patents.

Originality/value

Using established approaches for predicting potential bankruptcy, this study focuses on the financial performance of top Indian pharmaceutical companies. IC can support financial stability, and this study provides further perspectives for managing their financial structure, both statically and dynamically.

Details

Journal of Intellectual Capital, vol. 22 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Available. Open Access. Open Access
Article
Publication date: 1 July 2024

Md Jahangir Alam, Md Abul Hafaz and Firuz Humayra Methe

This study aims to investigate the importance of lifelong learning in cultivating competent human capital, fostering long-term career sustainability and promoting gender equality…

754

Abstract

Purpose

This study aims to investigate the importance of lifelong learning in cultivating competent human capital, fostering long-term career sustainability and promoting gender equality in Bangladesh.

Design/methodology/approach

This study has used a qualitative research methodology with inductive reasoning. The researchers used purposive sampling to conduct semi-structured interviews with 34 male and female students at the graduate and undergraduate levels, in addition to six stakeholders. This research is grounded in the theoretical frameworks of human capital development theory and gender and development theory.

Findings

The results suggest that there exists a positive correlation between lifelong learning, sustainable career development and gender equality in the context of Bangladesh. Successfully executing strategies might also play a significant role in attaining Bangladesh’s sustainable development goals (SDGs).

Practical implications

Educational curriculum reform within institutions is urgently needed, necessitating the active involvement and influential contributions of actors and stakeholders. Implementing lifelong learning must also align with gender equality and SDGs.

Originality/value

This study addresses a significant gap in the existing literature by offering insights into the relationship between lifelong learning, career sustainability and gender equality within the specific context of Bangladesh. This study provides valuable contributions to scholars, stakeholders and policymakers while establishing a foundation for future research endeavors.

Details

Quality Education for All, vol. 1 no. 2
Type: Research Article
ISSN: 2976-9310

Keywords

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