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This study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among the companies.

Bangladesh's listed commercial banks are selected as a sample for this study, and financial data from 2009 to 2018 were collected. The likely and nonlikely manipulator Beneish model (1999) divides the sample into two groups. Based on the M-score of the model, the banks are put into two groups. To identify the most influential variables, an independent sample t-test was done with the help of Statistical Package for Social Sciences (SPSS).

The findings show that banks in Bangladesh have an unstable trend in making manipulated financial reports. Results of the t-test reveal that overstating revenues, increasing intangible assets, lessening cost and accruals are the most appealing items for preparing a fraudulent financial report. The findings of this research work will help the investors take the right decision having the idea of manipulation in the banking sector of Bangladesh.

In the presence of many irregularities in the banking sector Bangladesh, very few studies have been carried out in forensic accounting and fraudulent financial reporting practices. Much research has focused on earnings management techniques. This research specifically focuses on identifying earnings manipulation in financial statements for micro-level variables like accounting accruals, intangible assets, etc. This will help policy-makers and financial statement readers to be proactive while reading financial statements and taking any investment decision.

This study aims to measure the impact of sustainable production and distribution processes on the sustainability performance in the pharmaceutical sector of Bangladesh based on triple bottom line (TBL) approach.

It measures sustainable manufacturing and distribution practices with three dimensions namely: sustainable production process, sustainable supply chain management and sustainable end-life management, whereas sustainability performance is measured with three important aspects of performance measurement of TBL, namely social, environmental and financial performance. A survey questionnaire has been designed to collect data relating to sustainability practices and sustainability performance of listed pharmaceutical companies in Bangladesh. The data have been analyzed with the partial least square structural equation model (PLS-SEM) to investigate the relationship between sustainable production and distribution practices and economic, environmental and social performances.

The findings show that a sustainable production process has a positive impact on environmental and economic performance, but sustainable supply chain management has a significant impact only on economic performance. Whereas sustainable end-life management has a significant impact on both environmental and social performance but not on the financial performance of the industry. Although the current findings contradict some of the previous outcomes, the results can still be robust in the context of Bangladesh.

It is expected that the findings of the study might provide new insights into the sustainability initiatives of the manufacturing companies of Bangladesh. The study findings can help policymakers in implementing the sustainability agenda of the United Nations.

The pharmaceutical industry of Bangladesh has a significant contribution to the foreign earnings of the country. But the introduction of sustainable development goals (SDGs) criteria has forced the industry to redesign its production and operation systems. While numerous studies have investigated the individual components of the TBL in the developed country context, the dynamics of an emerging economy like Bangladesh have been overlooked. By focusing specifically on Bangladesh, a country with a promising pharmaceutical sector handling unique socioeconomic and environmental challenges, the current study fills a considerable gap in the existing sustainability literature.