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Orders and types of entire functions have been actively investigated by many authors. In this paper, we investigate some basic properties in connection with sum and product of generalized relative order (α, β), generalized relative type (α, β) and generalized relative weak type (α, β) of entire functions in the unit disc D with respect to another entire function where α, β are continuous non-negative functions on (−∞,+∞).

In this paper, we deal with the complex oscillation of solutions of linear differential equation. We mainly study the interaction between the growth, zeros of solutions with the coefficients of second order linear differential equations in terms of ( α, β, γ )-order and obtain some results in general form which considerably extend some results of [5], [18] and [21].

The main objective of this chapter is to investigate some results related to the growth rates of the composition of integer translated entire and meromorphic functions using (p, q, t)L-th type and (p, q, t)L-th weak type.

In this chapter, we establish some new results depending on the comparative growth properties of the composition of integer translated entire and meromorphic functions using (p, q, t)L-th order and (p, q, t)L-th type.

In this chapter, we discuss the introductory parts connected to the growth of entire and meromorphic functions and some definitions relating to the growth indicators such as order, type, generalized order, generalized type, m-th generalized pL * -order, m-th generalized pL * -type, (p, q, t)L-th order, (p, q, t)L-th type.

The main objective of this chapter is to investigate some results related to the growth rates of the composition of integer translated entire and meromorphic functions using (p, q, t)L-th order and (p, q, t)L-th lower order.

The main purpose of this chapter is to investigate some results related to the growth rates of the composition of integer translated entire and meromorphic functions using (p, q, t)L-th order and (p, q, t)L-th lower order under certain different conditions.

In this chapter, we establish some new results depending on the comparative growth properties of the composition of integer translated entire and meromorphic functions using (p, q, t)L-th order and (p, q, t)L-th type.

The theory of entire and meromorphic functions is a very important area of complex analysis. This monograph aims to expand the discussion about some growth properties of integer translated composite entire and meromorphic functions on the basis of their (p,q,t)L -order and (p,q,t)L -type. This book presents six chapters. Chapter 1 introduces the reader to the preliminary definitions and notations. Chapter 2 and Chapter 3 discuss some results related to (p; q; t) L-th order and (p; q; t)L-th lower order of composite entire and meromorphic functions on the basis of their integer translation. Chapter 4 establishes some relations of integer translated composite entire and meromorphic functions based on their (p; q; t) L-th type and (p; q; t) L-th weak type. Chapter 5 deals with some results about (p; q; t) L-th order and (p; q; t) L-th type of composite entire and meromorphic functions on the basis of their integer translation. Chapter 6 focuses on some results about (p; q; t) L-th order and (p; q; t) L-th type of composite entire and meromorphic functions on the basis of their integer translation. This monograph will be very helpful for postgraduates, researchers, and faculty members interested in value distribution theorems in complex mathematical analysis.

Purpose This study aims to show the relationship between competition, financial stability and ownership structure of banks in the Middle East and North African (MENA) countries. Design/methodology/approach This study uses the generalized method of moments (GMM) estimators to generate research results. This study uses an unbalanced panel dynamic data set. It covers the period 2011 to 2017 in MENA banks. Findings This study implies that there is a significant and positive relationship between market power and the financial stability of banks in MENA countries. It explains a competitive market focus on credit risk, which turns them risky. From the bank’s ownership view, Islamic banks are in a less risky position which means Islamic banks are more stable than other ownership structures. On the other hand, government specialized institute displays their poor financial stability and risky from other ownership structures. Unfortunately, there is no significant impact of ownership structure on competition unless Islamic banks prove that they (Islamic banks) perform better in market power. Practical implications The empirical findings of this study suggest that MENA banks should improve the process of managing and monitoring the non-performing loan (loan segment business). It reduces the level of credit risk, which leads to achieving more profit. It also recommends that loan quality should improve immediately in this region for declining financial disruption. Based on the ownership structure, policymakers and stakeholders should adjust their risk and financial stability. Notably, the stakeholders can focus on Islamic banks in this region as this type of ownership structure showing superiority over other ownership structures. Originality/value This study is based on the latest data set and produced outcomes by using a GMM estimator. It also uses multiple measures of competition and risk variables to get robust results. Moreover, to the best of the knowledge, this study is the pioneer to examine the competition, risk (financial stability) and ownership structure of banks in the MENA countries.

Purpose This study aims to investigate the relationship between capital regulation and risk-taking behavior (financial stability) concerning the impacts of the recent global (COVID-19) crisis and diverse ownership structure. Design/methodology/approach The analysis uses an unbalanced panel data set from 32 commercial banks of Bangladesh for 2000–2020. The authors use the two-step system generalized method of moments and three-stage least squares to produce the study outcomes. Findings The robust results reveal that the relationship between capital regulation and risk (financial stability) is negative (positive) and bi-directional. More significantly, COVID-19 makes banks fragile and demands more capital to absorb risk. However, the effect of COVID-19 is heterogeneous when the authors consider ownership structure. Among the diverse ownership styles, Islamic and active shareholding show their controlling wheel on capital regulation and risk-taking aptitude (financial stability) during the global (COVID-19) crisis. In normal economic conditions, private banks and minority active shareholding can be a good determinant for capital regulation and risk (financial stability). On the other hand, state-owned and large banks have been found as less capitalized and highly risky. Originality/value This study is the pioneer in exploring capital regulation and risk toward the recent global (COVID-19) crisis.

In this paper we discuss some growth properties of entire functions of several complex variables in a domain D using the concepts of generalized Gol’dberg order and generalized Gol’dberg type of an entire function of several complex variables in a domain D which considerably extend some earlier results.

In the paper we establish some new results depending on the comparative growth properties of composite transcendental entire and meromorphic functions using relative (p, q, t)L-th order and relative (p, q, t)L-th lower order and that of a special type of differential polynomial generated by one of the factors.

The main aim of this paper is to prove some results related to the growth rates of composite p-adic entire functions on the basis of their generalized relative type (α, β) and generalized relative weak type (α, β) where α and β are continuous non-negative functions defined on (−∞, +∞). 2020 Mathematical Sciences Classification: (2020) : 12J25, 30D35, 30G06, 46S10. Keywords and Phrases: p-adic entire function, growth, generalized order (α, β), generalized type (α, β), generalized weak type (α, β), generalized relative order (α, β), generalized relative type (α, β), generalized relative weak type (α, β)

This paper explores the degree and nature of sustainability reporting practices of listed banks in Bangladesh in compliance with the Global Reporting Initiative (GRI) guidelines. Data are gathered from annual reports through content analysis of 29 banks listed in the Dhaka Stock Exchange (DSE) and Chittagong Stock Exchange (CSE) for the period between 2011 and 2018. Stakeholder and legitimacy theory is the theoretical perspective underlying the study. The findings of the study revealed that 0% in 2011 and 17.14% in 2018 disclosed sustainability reports in line with GRI. On the other hand, the disclosure of sustainability information trend has increased from 32% in 2011 to 59% in 2018 considering 22 categories of information where most of the banks disclosed the highest information relating to green banking (C7) least information relating to public policy (C19). The major limitations of the study are the size of the sample, only secondary sources of data, and descriptive. This study only involved 29 listed banks in DSE and CSE. The policymakers (Bangladesh Bank, Ministry of finance, commerce, law, and environment), management of the respective organization, the NGOs, and professional accounting bodies can progress to enact and amend corporate laws for effective sustainable reporting design for the public and private entities. This research recognizes the gap of sustainable reporting practices to implement the vision of 5'ps (people, prosperity, partnership, peace, and the planet) according to UN Sustainable Development Goals (SDGs) 2030.

PurposeThis study aims to empirically investigate the effect of managerial ownership on bank value concerning conventional and Islamic bank. The analysis uses a balanced panel data set based on a sample consisting of 480 bank-year observations between 2003 and 2017.Design/methodology/approachOrdinary least squares, fixed effect and random effect have been used primarily to examine the relationship between managerial ownership and banks' value. Later, the authors validate the core results by using the generalized linear model.FindingsThis study provides general support for the claim of interest alignment that encourages bank standards with a high level of managerial ownership and partly opposes the view of the entrenchment effects.In addition, the study finds a U-shaped and insignificant relation between managerial ownership and bank value. This indicates that initially, managerial ownership is a blessing, and later, it becomes a curse in considering bank value. Moreover, bank value affects managerial ownership positively both for conventional and Islamic banks.Originality/valueA good number of studies are available in the current literature, which examine the impact of managerial ownership on either bank performance or risk-taking. However, very few studies are found that examine the bidirectional relationship between managerial ownership and banks' value. Moreover, to the best of authors’ knowledge, there is a dearth of literature on this topic that is built on the comparative analysis between conventional and Islamic banks.

PurposeThe purpose of this study is to underpin the impact of cloud computing in global accounting information systems (AIS). Moreover, it investigates the key aspects that ought to be considered by the organization before choosing to pick the correct accounting system.Design/methodology/approachThe study looks at and depends on narrative investigation of previous studies. In the examination talked about the principle issues with respect to the utilization of cloud and database the executives in the AIS through developing research model.FindingsThe focal point of the paper is the impact of cloud computing worldview on the business area. This paper highlights different facts of cloud accounting, published research papers and the benefits and possible risks determined by the implementation of cloud services, mostly in relation to the accounting department.Originality/valueConsidering the numerous ramifications of cloud advancements on the present business process, there is a need for an examination of how these innovations will be used in AIS to improve precision, benefits and risks. At the same time, there is need to investigate the determinant elements of actualizing cloud advances in the AIS. More importantly, to the author’s knowledge, this is the first study that focuses on the number of published research works to show the importance of cloud computing in accounting and information systems.

This aim of the article is to establish a model to discuss the reasons for changing the level of credit risk among the commercial banks of Bangladesh during the global financial crisis (GFC). Credit risk has been remaining as the essential and core risk in commercial banking activities. Multiple regression analysis is used to test the relationship among the level of credit risk as a dependent variable and financial crisis, other bank-level variables and macroeconomic variables. The causes of the GFC revealed not only systematic or structural imbalances but also the necessity to keep and strengthen the principles of credit risk management. We analyse the leading causes of the recent GFC. Moreover, the lessons that must be learnt from the weaknesses of credit risk management systems. Credit risk was found to respond to macroeconomic conditions, which indicate strong feedback effects from the banking system to the real economy. This article represents the analysis of the influence of the financial crisis on credit risk management in commercial banks and summarizes the challenges faced by banks for credit risk improvement. We hope that this reality creates new opportunities for managing credit risk in the future to increase this importance in the banks and the overall economy of Bangladesh.