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The study aims to measure what factors influence corporate social responsibility (CSR) in manufacturing industries and how organizational strategic planning (OSP) instigates the factors to achieve better CSR performance. Structural equation modeling (SEM), along with exploratory factor analysis (EFA) has been used to analyze the data collected from the different levels of employees from the manufacturing industries of Bangladesh. The study finds that the OSP has a significant impact on social accountability and social investment (SASI), ethics and human resources (EHR), environmental protection and sustainability (EPS), and green practices and performance (GPP). The findings of the study suggest that the policymakers and stakeholders of the manufacturing industries should be more conscious of formulating sound strategic planning to ensure better CSR performance.

As tax evasion is an acute problem in developing countries, the study aims to examine the factors that influence the taxpayers' attitudes towards tax evasion encompassing the moderating effect of demographic characteristics on tax evasion. The study uses structural equation modeling (SEM) as the tool to analyze the primary data collected from different sections of respondents. The study shows that fairness perception, tax knowledge, audit, and enforcement initiatives negatively influence taxpayers' attitudes towards tax evasion, while corruption, discrimination, and complexity in the tax system influence them positively. Further, the study found that males, younger, married, graduate, self-employed, and people with low-income become more influenced by the factors of tax evasion than female, older, unmarried, under-graduated, job holders, and people with high income. The findings of this study provide the governments of the developing countries and their tax authorities a valuable understanding, which in turn helps them reform the taxpayers' compliance framework.

The study investigates whether the firms' characteristics, including ownership structure, audit, and familiarity affect tax evasion. The study has used the ordinary least square (OLS) to analyze cross-sectional data of 85 countries between 2007 and 2015 collected from the world enterprise survey. The study finds that the domestic, foreign, and government ownership in the firm increases tax evasion, whereas proprietorship and female ownership decreases the tax evasion. Further, the results show that familiar firms with international recognition are less inclined to evade tax. Similarly, the negative relationship between audit and tax evasion implies that the government should make it compulsory to check the financial statements of the firms by the external auditors, which, in turn, reduces the firms' tax evasion. Moreover, the firms that face more financial constraints evade more tax than the firms with access to the bank loan and solvent ones. The tax authorities should also consider reducing the corporate tax rate as the higher tax rates stimulate the firms to evade more tax.

Islamic banks must comply with the Shari'ah rulings fully as it is the foundation of Islamic banks. However, the level of Shari'ah compliance is not the same among the Islamic banks. Similarly, despite performing well, the financial performances of Islamic banks differ from each other. Therefore, the chapter explores the association between financial performance and Shari'ah compliance. The chapter used both the primary and secondary data. The primary data was collected through surveying 300 bank executives from six full-fledged Islamic banks operated in Bangladesh with a structured questionnaire on Shari'ah compliance, whereas information on financial performance were extracted from the annual reports of the sample banks. Descriptive statistics and regression analysis were used to analyze the data and conclude the findings. The findings show that Shari'ah compliance has a positive and significant impact on the financial performance with respect to the total liabilities and total assets.