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Articles by Rosni Bakar
Total Records ( 7 ) for Rosni Bakar
  Md. Aminuzzaman , Rosni Bakar and Md. Aminul Islam
  Compliance with accounting or financial reporting standards disseminated by International Accounting Standards Board (previously ISAC) became a crucial issue of the day after a series of corporate debacles over a decade. Regulators, professional bodies and researchers around the globe expressed their concern about the need for improved accounting and audit pronouncements and compliance for providing better information than previously required for the grounding and demonstration of corporate financial statements. The Institute of Chartered Accountants of Bangladesh (ICAB) the only authority for implementation of IASs and IFRSs has already adopted most of the principles handed out by the International Accounting Standards Committee (IASC). The first and foremost goal of the study to find out the extent of corporate disclosure based on the study comprised Bangladesh and whether there is any flaw in standard setting that leads to non-compliance. In addition, it also aims to reviewing the association between a numbers of corporate characteristics and levels of disclosure in company annual reports of listed companies in an emerging economy, like Bangladesh. Few years ago, annual reports of some Bangladeshi listed companies manufacturing in nature were examined. The result showed that the companies significantly followed, the selected accounting standards under review and brought about notable changes in the financial reporting practices.
  Charis Solomon , Md. Aminul Islam and Rosni Bakar
  Foreign Direct Investment (FDI) has contributed significantly to the transformation of the Malaysian economy as reflected by the changing composition of its exports and the rising share of FDI inflows. From previous studies, it has been identified that financial market development, market size of the economy, government infrastructure expenditure, economy openness, real exchange rate, corporate tax and inflation rate do contribute to the FDI inflows into a country. However, the significant contribution of each of the factors vary by countries. Thus, this study attempted to find out determinants of FDI inflows in Malaysia. The study used data concerning the FDI inflows into Malaysia from the year 1991-2010. Analysis was then carried out to identify the relevance of these determinants towards FDI inflows into Malaysia. Based on the results obtained, it shows that FDI inflows have significant positive relationship with financial market development and market size of the economy. However, FDI inflows are negatively related to corporate tax. Therefore the Malaysian government has to take certain measures to increase financial market developments and the market size of the economy but reduce or stabilize their corporate tax to encourage more FDI inflows into Malaysia.
  M. Aminuzzaman , Rosni Bakar and M. Aminul Islam
  Islami Bank Bangladesh Limited (IBBL) is one of the fastest growing and best performing banks in Bangladesh. IBBL is playing a leading role in the banking sector for last one decade and specifically the IBBL's contribution to the socio-economic development may help improve the current worse situation of the country. This study presents the role of Islami Bank Bangladesh Limited (IBBL) to the contemporary socio-economic impact and economic development in Bangladesh. The study explores available writings, objects, scholar articles, websites and annual report of IBBL through a content scrutiny. Significant findings of this study manifest the different areas of economic progress in Bangladesh by IBBL like generating employment, earning foreign remittance, strengthening rural economy, promoting ecology and green banking, enhancing industrialization, emerging the SMEs assisting in foreign trade (import-export), rising the housing sector, etc. This study contributes to the field of economic development of Bangladesh the role of IBBL behind it, especially where there is a lack of literature in this specific area.
  Rula Hani Salman Al Halaseh , Md. Aminul Islam and Rosni Bakar
  Dynamic portfolio selection optimization is essential and critical objective for any investment strategy by individuals and institutional investors. The purpose of this study is to verify the various factors effect on selecting dynamic portfolio and spot a light on pportunities for future research. This study revisits existence literature of the factors that affect in selecting the optimal ortfolio in multi-stages. Dynamic portfolio selection optimization suffers the ancient problem in estimation the risk measures and lack of information in uncertain markets and economies with demanded investors to achieve their growing objectives. Many researches conducting this problems offered new models, searching new constraints, relaxing existence constraints, adding many objectives, decreasing computation time, increasing portfolio size, reducing trading cost, finding new sources of information, new funding sources and maintaining the objectives of investors of risk return and liquidity. These researches success in providing mathematical and theoretical models that enriched the finance literature but few of it satisfies the market application. This study provides a historical background and future insight for future researches. As a revisit, this work derived from secondary sources. This revisit provides researchers and practitioners with the latest improvements of approaches by minimizing their effort in collecting the relevant material and selecting the suitable model that solve the problem of selecting their portfolio, a better understanding of each factor the limitations of their portfolios, draw attention to specific areas for further research.
  Mohammad Zahir Raihan , Rosni Bakar and Md. Aminul Islam
  The study mainly examines the impact of Corporate Social Responsibility (CSR) expenditures on financial performance of Islami Bank Bangladesh Ltd. (IBBL). The study then attempted to scrutinize the responsibility of the bank authority to various interest groups to assess the performance of CSR activities to analyze the performances in terms of ROE (Return on Equity) and DPE (Deposit per Employee) and to measure the impact of CSR expenditures on bank profitability and productivity. The study covers IBBL and a period of 5 years ranging from 2008-2012. Secondary data are collected from the annual reports of the bank. The study found that disaster management, education, health, sport, art and culture, environment and other activities have negative correlation with ROE but positive correlation with DPE. It is further found that these factors have influenced to the extent of 35.3% variations in ROE and 11.2% variation in DPE. The study concludes that the bank authority should invest more in CSR expenditures in order to improve the DPE of the bank.
  Mohammad Zahir Raihan , Rosni Bakar and Md. Aminul Islam
  The main purpose of this study is to examine the importance of CSR education in Bangladesh. The attitudes of the selected teachers, students and bankers as to CSR education, factors influencing CSR principles and the facilitators for CSR initiative, the major challenges involved in CSR education and the probable measures in order to address the challenges have been investigated. The study was qualitative in nature. Hence, a survey on 90 respondents; 30 teachers, 30 students and 30 bankers were selectedto collect the data. Findings of the study confirmed that CSR education is of dire necessity especially for BBA and MBA students at university and university college levels. It is found that the attitudes of all the respondents have been positive towards CSR education. The study has also identified factors influencing CSR principles and the facilitators for CSR education initiatives such as responsiveness and involvement of the community, accountability of the community members in maintaining and continuing the interventions initiated by the academic agency is essential. Industry partners also play a vital role in achieving the community efforts. Collaborative partners help in mobilizing financial and other resources for the planned and organized CSR initiatives. The study has identified some important challenges involved in CSR education and probable suggestions to address the same. Therefore, it can be concluded that the findings of the study may be useful to the decision makers, policy makers and academicians and researchers in their respective areas.
  Rula Hani Salman AlHalaseh , Md. Aminul Islam and Rosni Bakar
  This study introduces a survey of contributions to dynamic multi-objectives portfolio from finance and operation research to the portfolio selection. This survey includes popular risk-measures and extends to operation research models and mathematical models. In contrast to other survey, this study focuses on highlighting the strengths and weaknesses of different models to choose the most appropriate model achieves the optimality and easy in application by investors. To describe the latest results accompanying each model and the similarity between them. To illustrate the modeling idea and to show the effectiveness of the proposed approach. This paper discusses in brief the most popular mean-risk models then multi-period models from the point view of operation research and stochastic programming. Many researchers conducted portfolio optimization problem by offering new models. These researches success in providing mathematical and theoretical models that enriched the finance literature but few of it satisfies the market application. This study reviewed some of these models relating to single-period, multi-periods models, single-objective and multi-objectives and concluded that SGMIP is the most effective model since it able to deal with real world application considering multi-factors, multi-periods, different risk measures without affecting the computation time which facilitate the mission of decision makers. There is a plenty of models discussing optimizing portfolio for that the writer of this study selects the original models MV and MAV, risk measures models VaR and CVaR and the latest models related to operation research to achieve the study objectives.
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