This paper is a speculative and exploratory essay on the emerging field of social accounting practices in Bangladesh. The study's main objective is to explore accountants' perceptions and attitudes... Show More

This paper is a speculative and exploratory essay on the emerging field of social accounting practices in Bangladesh. The study's main objective is to explore accountants' perceptions and attitudes towards Bangladesh's social accounting practices (SAP). Eighty accountants (chartered accountants and chartered management accountants working in the professional field level) of different firms were selected based on access priority from DSE. The study specifically used a mixed method. The study yielded a general overview of SAP in Bangladesh, where almost 77% of accountants followed SAP at their respective organizations differently. The study emphasized that SAP has a multifaceted conception where the company, managerial, and single firms act together. The practical implementation of this study relates to the professional level of education required for social accounting practice. This study concludes that SAP in Bangladesh is not up to the mark and needs to redesign a strategic plan.

The study attempts to explore the effects of key factors influencing the customer acceptance of mobile banking adoption, particularly those that affect the consumer's attitudes towards and intention... Show More

The study attempts to explore the effects of key factors influencing the customer acceptance of mobile banking adoption, particularly those that affect the consumer's attitudes towards and intention to use. This study builds a comprehensive theoretical model explaining M-banking adoption in Bangladesh. To assist in identifying these factors, an empirical study was conducted among general citizens of Bangladesh to identify the acceptance of M-banking. The study revealed that the critical factors which contribute to the adoption of M-banking in Bangladesh. A consumer survey on 250 mobile bank users of different mobile network operators in Bangladesh was undertaken where respondents completed a questionnaire about their perceptions of mobile banking's usefulness, perceived ease of usefulness, perceived risk, perceived cost, and perceived trust. This study offers an insight into mobile banking in Bangladesh, focusing on influencing factors and perceived trust was found to be the most significant factor affecting the adoption of M-banking in Bangladesh.

This article aims to analyse risk transmission among the financial markets of China and ASEAN-5 in the context of the 2015 Chinese stock market crash. For this purpose, the authors test if (1) the... Show More

This article aims to analyse risk transmission among the financial markets of China and ASEAN-5 in the context of the 2015 Chinese stock market crash. For this purpose, the authors test if (1) the volatility resulting from the 2015 stock market crash has positively influenced risk transmission among ASEAN-5 and China markets and (2) increased risk perception has led to a negative reaction from investors, both in ASEAN-5 as in China markets. The results imply an enhancement of the asymmetric effect, suggesting that during the crash, market volatility responded more significantly to bad news than to good news. In the post-crash, volatility dropped expressively. During the crisis, risk transmission was significant to the point of jeopardising portfolio diversification in the ASEAN-5 markets. In the post-crash, markets tended to balance, mitigating the risk very significantly. The authors believe that there are opportunities for international investors to readjust their portfolios in these regional markets.

This study explores the speed of adjustment of the capital ratio, regulatory ratio, and tier-‎I ‎ratio of ‎commercial banks in China by employing the GMM framework ‎from ‎‎2006 to 2020. The... Show More

This study explores the speed of adjustment of the capital ratio, regulatory ratio, and tier-‎I ‎ratio of ‎commercial banks in China by employing the GMM framework ‎from ‎‎2006 to 2020. The empirical ‎analysis reveals that banks adjust their regulatory ratio and tier-I ‎ratio faster than the capital ratio of ‎Chinses commercial banks. The findings report that the pace of ‎regulatory ratio, a tier-I ratio of ‎well-capitalized, highly liquid, and high growth banks are faster than ‎under-capitalized, low liquid ‎and low growth commercial banks in China. In addition, the speed ‎of adjustment of regulatory ‎ratio, the tier-I ratio is faster than capital ratio during the GFC-2008 in ‎China. These ‎findings suggest ‎that the regulators may consider the heterogeneity in the speed of ‎capital adjustment ‎across ‎different bank characteristics to formulate new bank regulations; ‎particularly, when ‎assessing and ‎adjusting the specific capital requirements through Pillar II of the ‎Basel III agreement.‎