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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.