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Impact of organizational practices on environmental efficiency: a two-stage data envelopment analysis approach

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Abstract: Environmental performance assessment enables manufacturing firms to minimize operational costs and foster sustainability goals. To promote sustainable growth, this study examines the linkage between organizational practices and environmental efficiency, considering three aspects of sustainability. We employ a two-stage Data Envelopment Analysis (DEA) framework utilizing a cross-sectional dataset of 2172 apparel-producing firms from the 2012 ... Read more
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Drivers of Social Media Influencing Consumers’ Buying Intentions of Apparel Products in Bangladesh

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Abstract: Advanced technologies and the internet have transformed consumer buying behavior. Consumers currently favor internet shopping over in-person retail experiences. This study aims to examine the drivers of social media that influence consumers’ buying intentions of apparel products. The technology acceptance model (TAM) and the unified theory of acceptance and use of technology 2 (UTAUT2) ... Read more
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Determinants of Corporate Capital Structure: Evidence from Listed Cement Companies on Dhaka Stock Exchange

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Abstract: This study investigates the determinants of capital structure in the context of listed cement companies on the Dhaka Stock Exchange (DSE) over a ten-year period (2013-2022). The paper examines the relationship between the debt ratio (total debt to total assets) and eight company-specific factors: asset structure (tangibility), firm size, profitability (ROA), liquidity, directors' ownership, ... Read more
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Assessing Environmental, Economic, and Social Influences on Cross-Country COVID-19 Transmission

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Abstract: The SARS-CoV-2 virus, originating in Wuhan, China, has spread globally, leading to millions of infections and thousands of fatalities. Nevertheless, the dispersion of the disease across diverse countries and regions exhibits substantial disparities. It is imperative to investigate the factors contributing to the varying impact on different countries and territories. In this study, we ... Read more
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Bangladesh’s Economic Odyssey: Milestones and Hurdles in Economy, Manufacturing, and Environmental Sustainability

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Objectives: This study aims to understand the economic growth and hindrances to gaining independence through rectifying strategies in various belts to accomplish sustainability in Bangladesh. Methods: To identify the economic odyssey, data are secondarily collected from different government, semi-government, and private institutes, and comparisons are made on GDP, through various economic sectors, and carbon dioxide ... Read more
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Assessing the impact of adopting Blockchain technology in Electronic voting system: Empirical evidence from Bangladesh

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Abstract: Electronic voting has emerged as a competitive alternative to traditional paper-based methods to address inconsistencies and enhance security in voting systems. Recent dissatisfaction with the security and openness of conventional voting systems has prompted a search for more secure and tamper-resistant alternatives. This study investigates the potential transformation of the Bangladeshi voting system through ... Read more
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Impact of Service Quality on Customer Satisfaction in Online Food Delivery Services: Evidence from Bangladesh

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Abstract: This study aims to determine the impact of various service quality dimensions on customer satisfaction and loyalty when ordering food online and dining at home from restaurants in Bangladesh. It also seeks to identify which of the five service quality dimensions is most significant in ascertaining overall customer satisfaction. Employing a quantitative research methodology ... Read more
Treasury Stock Accounting: Methods and Journal Entries
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Treasury Stock Accounting: Methods and Journal Entries

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Treasury stock, also known as treasury shares or reacquired stock, refers to shares that a company has repurchased from the open market or shareholders. These shares are no longer considered outstanding and do not have voting rights or receive dividends. Understanding treasury stock accounting is crucial for maintaining accurate financial records and complying with accounting ... Read more
The Impact of Treasury Stock on Financial Ratios: What Investors Should Know
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The Impact of Treasury Stock on Financial Ratios: What Investors Should Know

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When a company buys back its shares (treasury stock), it reduces the number of outstanding shares, impacting several key financial ratios. Below are the main ratios that can be improved through treasury stock transactions: 1. Earnings Per Share (EPS) Formula:EPS = (Net Income - Preferred Dividends) / Total Outstanding Shares Impact of Treasury Stock: Reducing ... Read more
How Treasury Stock Works: A Deep Dive into Share Buybacks
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How Treasury Stock Works: A Deep Dive into Share Buybacks

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What is Treasury Stock? Treasury stock (also known as treasury shares or reacquired stock) refers to shares that a company has repurchased from investors but has not retired. These shares are no longer considered outstanding in the market and do not have voting rights or pay dividends. Key Characteristics of Treasury Stock No Voting Rights ... Read more