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This study examines the effects of Mobile Financial Services (MFS) on the growth and composition of bank deposits in Bangladesh over the period 2015-2024 based on bank-level panel data for 26 commercial banks. Using Fixed Effects (FE), Random Effects (RE), and Generalized Least Squares (GLS) estimation and controlling for COVID-19 dummy, the study finds that MFS transaction volume has a negative and statistically significant effect on deposit growth. This indicates that rising mobile financial activity slows the pace at which banks accumulate deposits. However, MFS positively and significantly affects both current and savings deposit levels, consistent with the financial inclusion channel through which mobile platforms channel funds into the formal banking system. The effect on total deposits and fixed deposits is statistically insignificant, indicating no direct substitution at the aggregate or long-term deposit level. Bank size and loan-to-deposit ratio are the most consistent determinants across all models. Non-performing loans negatively affect depositor confidence. The COVID-19 pandemic dampened deposit growth and total deposit accumulation but exerted limited influence on current and savings deposit levels. These findings suggest that MFS and traditional banking are complementary rather than substitutive, and that well-designed policy interventions can harness MFS-driven financial inclusion to strengthen rather than undermine the deposit base of commercial banks in Bangladesh.

Research Originality: This study investigates the relationship between inventory management and profitability within the textiles industry in Bangladesh, emphasizing the key factors that significantly enhance the industry's profitability. Research Objectives: This analysis investigates how various factors, including total assets, total equity, total revenue, share capital, retained earnings, finished items, work in progress, and raw materials, impact profit after tax (PAT). Research Methods: The data spans from 2011 to 2023 and encompasses 46 textile companies listed on the Dhaka Stock Exchange (DSE). To conduct this study, different models like Pooled Ordinary Least Square (POLS), Second Stage Least Square (2SLS), Generalized Method of Moments (GMM) are utilized. Empirical Results: Through the application of techniques including Pooled Ordinary Least Squares (POLS), Two-Stage Least Squares (2SLS), and the Generalized Method of Moments (GMM), we have established that total assets exhibit a significant negative correlation with PAT in both the POLS and 2SLS models. On the other hand, there is a notable positive correlation between total revenue and retained earnings on PAT across all 2SLS, POLS, and GMM models. The share capital shows a negative correlation with PAT in all three models: 2SLS, POLS, and GMM. The main independent variable, which is our fundamental focus, shows that finished goods have a positive correlation with PAT; however, this correlation lacks significance. The raw materials exhibited a negative correlation with PAT, and this relationship is significant. The correlation between Packing Materials and PAT is notably positive. This study highlights the importance of strategies that could facilitate sustainable growth in the textile industry.

Government-led housing initiatives are essential in disrupting cycles of poverty, as access to adequate shelter serves as a foundation for wider social and economic progress. This article includes 280 landless families from the Asharayan of Gopalganj district. The primary data for this study were collected with a predetermined questionnaire from June to August 2024. A stratified sampling technique was used to ensure a representative sample of landless households across the five upazilas of Gopalganj District. The sample is almost evenly split between males (47.9%) and females (52.1%), showing a slightly higher proportion of women. The largest age group is 25–40 years (44.6%), followed by 40–55 years (34.6%). Most respondents belong to nuclear families (80.4%), while only 19.6% live in joint families. The majority of households consist of 4–6 members (59.6%). Most households have at least one earning member (76.1%). A large proportion of respondents are illiterate (48.9%), while about one-third (33.2%) have completed primary education. Most earn between BDT 10,000–15,000 (28.2%). A majority (74.6%) reported an improvement in their condition, while 25.4% stated no improvement from staying in the Ashrayan project. Bivariate analyses showed a significant association between the improvement of overall conditions-such as housing, health, child education facilities, economic situation, satisfaction level, employment status, average monthly income, access to loans, and electricity-and the living conditions of the Ashrayan project’s residents. Binary logistic regression model detect that electricity facilities, housing condition and employment have significant impact on socio-economic condition of the landless people of that Ashrayan Project.

This study investigates the relationship between exposure to online promotional content and changes in business image evaluations and purchase intention toward informal clothing enterprises in Bangladesh. Based on the O-S-O-R framework, the study conceptualizes online promotional content as the stimulus, post-exposure business image as the post-orientation construct, and purchase intention as the response, considering age group and frequency of social media usage as pre-orientation factors. Using a nonprobability purposive sampling approach with self-selected participation, the study implemented a one-group pretest-posttest design through an online questionnaire administered to 391 respondents in Bangladesh. Analyses included descriptive statistics, reliability tests, exploratory factor analysis, paired-samples t tests, Spearman correlations, and linear regression. Results indicated statistically significant increases between pre-exposure and post-exposure for business image (mean difference = −1.297, t = −50.945, p < .001) and purchase intention (mean difference = −1.254, t = −39.308, p < .001). Age group was negatively associated with post-exposure business image, whereas frequency of social media use was positively associated with it. Post-exposure business image was also a strong predictor of purchase intention (β = .486, p < .001, R² = .236). This study contributes to the literature by extending extant research on digital consumer response in informal small-business clothing retail in Bangladesh and suggests that well-designed promotional content is positively associated with business evaluations and purchase-related intentions. Since this study used a one-group pretest-posttest design, the results should be interpreted as evidence of association rather than causation.

Digital expansion is conceived as a firm-level consequence after adoption, capturing both the breadth and depth of digital tools usage in operational and customer-facing business operations. The study investigates five readiness dimensions based on survey data of 388 small firms: capital adequacy, technological infrastructure, digital literacy, preference adaptation, and marketing investment. The results suggest that capital adequacy and digital literacy are positively and significantly related to digital expansion whereas technological infrastructure, preference adaptation and marketing investment are not statistically significant in the estimated model. Coefficient-comparison tests also imply that the important internal readiness variables are more strongly related to digital expansion than the market-oriented readiness variables.  This study contributes to the literature on digital transformation in small firms by showing that, in a resource-constrained emerging-economy environment, internal financial and capability-related conditions are more strongly associated with digital expansion than market-facing readiness. The results have substantial implications for Bangladesh suggesting that digital financial support should be coupled with digital literacy development and targeted capability-building for small companies.

University students commonly undergo activities in their educational and social environments that may affect their psychological adjustment. Emotional Intelligence (EI) acts as a protective component in preventing psychological adjustment difficulties. Hopelessness acts as a risk factor in the dimension of psychological adjustment. Little research exists in the context of Bangladesh in the intersection of EI and hopelessness. The present research aimed to explore the effects of EI and hopelessness in predicting psychological adjustment of the students at Chittagong University. A cross-sectional survey design was adopted. A total of 100 students aged 18-25 years old, comprising 50 men and 50 women selected randomly from different departments/institutes of Chittagong University. Data was gathered utilizing a Personal Information Form (PIF), Bangla version of the EI Scale (EIS), Hopelessness Scale (BHS), & Bangla Adult Personality Assessment Questionnaire (PAQ). SPSS 16.0 was used to perform the analysis of the information gathered. The inferential statistics revealed moderate to high levels of EI (M = 129.07, SD = 12.84) but low levels of hopelessness (M = 4.55, SD = 3.51) and moderate levels of psychological adjustment (M = 137.28, SD = 25.00). There was a negative correlation between EI measures of hopelessness (r = -.54, p < 0.01) and psychological adjustment (r = -.67, p < 0.01) but a positive association between hopelessness and psychological adjustment (r = 0.50, p < 0.01). Using the regression analysis, psychological adjustment was significantly predicted by the measures of EI (β = -.56, p < 0.01) but hopelessness (β = 0.19, p < 0.05) when taken together explaining 47% of the total variability of psychological adjustment (R² = 0.47, p < 0 EI serves as a protective factor for psychological adjustment in university students, while hopelessness serves as a risk factor for the psychological adjustment of university students. These factors may influence the enhancement of psychological adjustment.

In Bangladesh, women’s participation in small businesses is rapidly increasing. Although the lack of capital appears to be a significant barrier, banks play an important role in assisting women in obtaining small business loans. This study examines whether foreign banks operating in Bangladesh facilitate access to financing for women entrepreneurs. Using primary data collected from 100 women-owned small businesses in Dhaka, this study employs probit regression models to estimate the likelihood of obtaining small business loans from foreign banks. The results indicate that the accessibility of credit by women entrepreneurs is much less when they apply to foreign banks. The estimated marginal effects convey that the likelihood of securing financing on application to a foreign bank is expected to be lower by about 52 percentage points than domestic banks. The findings also reveal the significance of firm performance, managerial traits, and bank-firm relationships in determining access to credit. Overall, the findings suggest that foreign banks contribute only marginally to small business financing for women entrepreneurs in Bangladesh, implying the need for more targeted policy interventions.

The financial reporting environment is experiencing a profound transformation driven by digitalization, cloud computing, artificial intelligence (AI), blockchain technologies, environmental, social, and governance (ESG) integration, and growing cybersecurity threats. The objective of this study is to review and synthesize recent academic literature to identify emergent issues and challenges influencing contemporary financial reporting practices. This study adopts a thematic literature review approach, drawing on peer-reviewed research from accounting, finance, governance, and information systems disciplines. The scope of the review focuses on digital reporting infrastructures, AI-enabled analytics, sustainability disclosures, and technology-related governance risks. The findings indicate that digital and cloud-based reporting systems improve efficiency, accessibility, and data integration, but simultaneously increase dependence on third-party providers and algorithmic processes, raising concerns related to cybersecurity, concentration risk, and regulatory compliance. AI adoption enhances predictive accuracy and reporting quality but introduces ethical, disclosure, and accountability challenges. ESG reporting strengthens corporate accountability; however, inconsistent standards and measurement frameworks continue to limit comparability. Blockchain and FinTech innovations offer transparency and inclusion benefits but face scalability and governance constraints. Overall, the review demonstrates that financial reporting is at a critical juncture where technological innovation must be balanced with ethical governance, regulatory coordination, and professional judgment to sustain transparency, comparability, and stakeholder trust.

This study aims to assess and rank all thanas in Bangladesh according to their performance in financial inclusion. It employed a composite index for that purpose, using three proxies of financial inclusion: deposit per account, advance per account, and advance deposit ratio. Cross-sectional data obtained from the Scheduled Banks Statistics of Bangladesh Bank are utilized to rank 615 thanas in Bangladesh. It categorizes 615 thanas into three classifications: high, medium, and poor financial inclusion. There are large differences in the availability and utilization of financial services among thanas. Thanas have a low level of integration into the formal financial system, as indicated by the average financial inclusion index of 0.068 and a maximum of 0.628. The rate of financial inclusion is continuously lower in rural, remote, and hilly regions compared to economically active and urban areas. Kotwali in Chattogram, Dhaka, etc., is a higher-ranked thana that demonstrates stronger financial inclusion, with higher per-account values and greater reliance on credit. By comparison, the lower-ranked thanas such as Ramgati, Char Shasivuson, Madan etc. are characterized by a low level of financial integration, poor institutionalization as well as extensive use of informal finance. The paper concludes that the present policy actions have failed to create broad financial inclusion improvements. It proposes multi-dimensional interventions, which are focused to tackle the urban-rural divide. This study will provide the policy makers with useful information to determine the actual situation by determining the highly included and excluded thanas in Bangladesh. Eventually, it will help the interested parties to develop thana or area-based measures to secure financial inclusiveness of all that result to promoting comprehensive and sustainable economic development. The study is also unique because it is likely to be the first initiative that has attempted the study at micro level i.e. thana based analysis of financial inclusion in Bangladesh.

This qualitative study explores the complex factors that affect the acceptance of digital technologies (ADT) in the setting of a least developed country (LDC). In-depth interviews using purposive and convenience sampling techniques were conducted with business professionals (n=40) in Bangladesh, acknowledging the distinct challenges and opportunities that these settings present. Qualitative research offers the chance to delve into professional experiences and obtain comprehensive insights into how they view digital technologies in the real world. In order to provide a theoretical framework for future research, this study employed grounded theory and thematic analysis to explain the factors of the acceptance of digital technologies (ADT). This study proposed five factors to re-conceptualize ADT based on three theories. The study offered a novel insight into factors for ADT from the viewpoints of varied professions, which provided a framework that may serve as the basis for explaining ADT.

The research investigates how goal contagion impacts the acceptance of digital technologies and also explores the moderating effect of COVID-19 and survival instinct within the interconnection between goal contagion and the acceptance of digital technologies. The research has undertaken partial least squares structural equation modeling to identify the direct as well as moderating effects based on a sample of 250 individuals across diverse firms in Bangladesh. The research also involved the Importance-Performance Map Analysis approach (IPMA) to explore key areas of importance and performance, thus providing a holistic understanding of key factors impacting the acceptance of digital technologies. Then, an ANN model analysis was used to determine how important the components determined by the PLS-SEM study were in terms of relative influence. The study revealed that others’ behavior and situational context have a significant impact on goal contagion. The outcome also showed that goal contagion has a significant impact on the acceptance of digital technologies; besides, survival instinct and COVID-19 have a statistically significant moderating effect between goal contagion and the acceptance of digital technologies. The IPMA findings showed that COVID-19 and goal contagion are the most important factors for the acceptance of digital technologies. The ANN findings revealed that situational context is the most contributing construct for goal contagion. The findings also demonstrated that COVID-19 and goal contagion are the most influential constructs for the acceptance of digital technologies. The findings of this research contribute significantly to the relevant knowledge by promoting a theoretical framework for comprehending the factors that influence the acceptance of digital technologies. Furthermore, this research illustrates valuable insights for companies that are planning to make strategic decisions regarding their digital technologies.

Employee promotion in State-Owned Commercial Bank (SOCB) and Private Commercial Bank (PCB) depends on Key Determining Factors (KDF). The study aims to identify these factors. The objective is to compare the impact of KDF on employee promotion between SOCB and PCB. The study finds that Education, Qualifications, Job performance and Skills do not impact promotion in SOCB, whereas Experiences, Tenures, Work ethics and Dependability determine employee promotion in PCB. Social relationships and interpersonal relationships both influence employee promotion at PCB. Bias and Favouritism exist from a certain level in SOCB, whereas the study unveils a strong presence of Bias and Favouritism in PCB. There is no presence of Age, Gender and Ethnicity in employee promotion in SOCB, while PCB experienced a mixed influence of Age, Gender and Ethnicity on employee promotion. While there is no influence of Union Status, Firm Size on employee promotion in PCB, an indirect influence on employee promotion has been observed in this study. Luck and External factors both influence employee promotion in SOCB and PCB. Seniority is maintained up to a certain level in SOCB, after that, both merit and seniority is considered whereas performance plays a pivotal role in employee promotion in PCB.

Our way of life has evolved due to the advent of AI. Artificial intelligence (AI) is already having an impact on many parts of the industry and will likely find additional uses in the future. This research study investigates the students' readiness to adopt AI. An exploratory research design undergirds this investigation. A questionnaire (based on a prior study) survey was used to gather data. The SPSS and AMOS Graphics are used to conduct EFA and CFA. 387 respondents were taken into consideration for the study. In this investigation, the KMO value is 0.839. Factor loading is larger than 0.45, with 22 items. This study extracts five components: educational content (EC), institutional facilities (IF), artificial intelligence awareness (AW), acceptance barriers (AB), and usage/application (AP). The Eigen values of those components are 5.056, 2.420, 1.640, 1.411, and 1.000, explaining 52.4% of the total variation. The CFA model fit findings show that CMIN/DF=2.360, GFI= 0.0.913, AGFI= 0.884, CFI= 0.880, RMSEA=0.05, SRMR=0.05, Hoelter's N returns value at 5% significant level = 195 and at 1% significant level = 210, Chi square= 372.870, df=158, p=0.000. Today, AI may boost tertiary students' productivity. Engaging pupils with technology in our country helps determine their AI interests. The study shows how educational content, institutional facilities, artificial intelligence knowledge, acceptance hurdles, and usage/application affect students' preparedness to adopt AI. This research will help higher education authorities to introduce IT infrastructure, teach students to understand AI technology, and inspire future academics to contribute to this era of intelligent robots.

The growing prevalence of mental health issues, particularly depression and suicidal thoughts, points to the need to develop automated tools capable of detecting such sentiments from online communication. This study addresses some critical challenges by introducing a novel sentiment analysis framework for Bangla text, aimed at classifying content into non-depressive, depressive, and suicidal categories. We propose a hybrid deep learning model leveraging the strengths of transformer-based architectures, designed to manage long textual sequences effectively, a critical aspect in the context of natural language processing. Our model integrates RoBERTa (Robustly Optimised BERT Pre-Training Approach) with a Self-Attention Network (SAN), creating a synergistic framework for nuanced sentiment detection in Bangla social media posts, comments, and articles. This method addresses the scarcity of Bangla specific datasets by utilising a dataset curated for the study. The results demonstrate the superiority of our model, achieving an accuracy of 82.58%, alongside precision, recall, and F1-scores of 82%. Subsequently, it emphasises the potential for the proposed model to support early identification of mental health concerns, thereby enabling timely interventions and contributing to mental health awareness and prevention efforts. In the future, deploying the model as a real-time chatbot or browser extension could scan Bangla social media for depressive, non-depressive, and suicidal content and alert professionals to the risk factors.

Recent evidence indicates that citizens exhibit low involvement in financial activities within formal financial institutions. Therefore, this study explores how Digital Financial Literacy (DFL) influences savings in formal financial institutions. Using data from the Global Findex Database 2021 and the Standard & Poor’s Global FinLit Survey 2014, covering 135 countries, the study applies multiple regression analysis to assess how DFL predicts savings in formal financial institutions, while controlling for various country-level factors. The results show that among the three dimensions of digital financial literacy, financial skills and behaviors positively affect savings. In contrast, financial attitudes like trust in financial institutions and confidence in managing financial matters negatively affect savings behavior. Overall, financial literacy explains 78.8% of the variation in savings at the formal financial institutions across countries, with cross-validation supporting the robustness of the findings. This study contributes to existing literature by integrating several digital and segmented dimensions of financial literacy and enhancing external validity by including a broad range of countries for cross-country generalization in financial inclusion research.  

  This study aims to explore the effect of foreign direct investment on the educational attainment.  This paper employed the POLS and 2SLS models. In Pooled Ordinary Least Square Model, educational attainment in primary, lower secondary, upper secondary and masters’ level have the significant positive relationship with foreign direct investment. In Two stage Least Square Model, educational attainment in primary, lower secondary, upper secondary, tertiary and masters’ level have the significant positive relationship with foreign direct investment. This study contributes to look at the impact foreign direct investment on educational attainment. Panel data from 38 Asian countries was gathered for this study, which spanned the years 2011 to 2022. The study results have important policy implications as they are directly linked to the United Nations’ Sustainable Development Goals (SDGs) Target 4.1, which aims to guarantee that all girls and boys get free, equitable, and high-quality primary and secondary education by 2030, resulting in relevant and effective learning outcomes.

This study investigates the relationship between corporate governance and firm performance in the Bangladeshi insurance sector, focusing on variables like board independence, female directors, audit committee size, leverage, and firm age. Using a sample of 42 insurance firms from 2017 to 2021, regression analysis is employed to assess these relationships. The findings show that board independence positively impacts performance, while audit committee size, leverage, and firm age have negative effects. Female directors exhibit a marginal but weak positive influence. This research contributes to the literature by providing empirical evidence from a developing economy, where limited studies exist. It also offers insights into governance practices in emerging markets. The implications suggest that policymakers and corporate leaders in Bangladesh should prioritize enhancing board independence, managing leverage, and promoting gender diversity to improve performance. Future research could explore causal relationships and extend the analysis to other sectors or emerging markets, considering cultural and regulatory factors.

This study investigates the relationship between banks' corporate governance practice and its impact on financial sustainability. In this study, twenty-four private commercial banks' data have been analyzed from 2014 to 2023. Our investigations included a variety of econometric models, including cross-sectional GLS, fixed effect, random effect, and pooled OLS. In our study, we found that including women on the Board of directors plays a positive role in ensuring the financial sustainability of banking sectors in Bangladesh. Apart from that, increasing the participation of independent directors on the board of directors, expenditures in research and development in the best banking practices, and inflation positively increase banks' profitability, which translates into financial sustainability. This finding is consistent with the findings of the random effect model. On the other hand, whenever we used ROE as an explained variable, we found that both in pooled OLS  and random effect methods, board diversity, CEO tenure, firms audited by the big four firms, and inflation have a positive association with ROE. In the fixed effect method, we observed that audit committee size and ownership concentration play a vital role in explaining the financial sustainability of private commercial banks in Bangladesh. In the FGLS method, We found that CEO tenure, age of the firm, firms audited by the big four firms, presence of the independent director on the board, and inflations significantly impact the financial sustainability of commercial banks of Bangladesh.

Environmental, Social, and Governance (ESG) -related information has become a primary non-financial consideration for investors. Carbon Auditing has emerged as a significant accounting framework for providing ESG information. As climate change intensifies, the demand for transparent and accurate carbon auditing has risen. This Study aims to understand how emerging carbon auditing could proactively prevent future scandals, e.g., Volkswagen's Diesel gate Scandal, and mitigate environmental risks. This paper examines the level at which carbon auditing effectively curbs emissions, considering Volkswagen's "Dieselgate" scandal as a case study. It assesses how well carbon auditing works in controlling environmental risks and discusses how enhancements in carbon accounting in the future can help avoid such scandals. The Study was conducted through case study analysis and scenario analysis. The Study found that the Diselgate Scandal reduced share prices, raised awareness through Academia, and produced some policy implications. Scenario 1 analysis shows that a lack of carbon auditing triggers environmental degradation, leading to financial losses. On the other hand, in scenario 2, the Study shows that continuous monitoring leads to long-term financial stability.

There are growing concerns about ongoing digital innovation in the private sector, which poses the possibility of central banks losing their autonomy and even being backward in payment efficiency. Hence, CBDC has become the reality of central banks with several economies' ongoing digitalization and adaptation. This review explores the growing literature on CBDC design, its emergence, variations, potentials, and challenges for smooth future applications. It addressed research articles and gray literature to accumulate the current implementation concerns. Findings show that CBDC poses prospects for exploiting emerging technology, efficient payment systems, tax collections, and tracking illegal financial activities. However, there were mixed expectations regarding financial inclusion, financial stability, bank runs, disintermediation, monetary policy, privacy, security, technology, sustainability, and regulatory framework. Finally, as CBDCs will reduce the influence of private money creation and digital alternatives, they ensure that the central bank remains at the center of the financial system in the future.