Sumerianz Journal of Economics and Finance

Online ISSN: 2617-6947
Print ISSN: 2617-7641

Quarterly Published (4 Issues Per Year)

Journal Website:


Volume 5 Issue 2 (2022)

The Role and Impact of Mediating Factors in Grameenphone’s Success: A Study on Bangladesh Perspective

Authors : Sourav Barua ; Shuvajit Chowdhury ; Shahan Hossain Chowdhury
Grameenphone attains its leading position by continuously offering better services to its existing and potential customers. This study also explains how the mediating factors of Grameenphone like network coverage, internet service, information service, emergency balance, 4G service, voice call, voice message, my zone facilities, mobile banking facilities, SMS & MMS service, customer care service, CSR activities, advertisement & promotion, variety of package, call rate, quality of telecommunication service, video call service, responsiveness to the customer, hotline service 121, available retail store & physical product, internet service, healthcare service, GP offers, etc which influence to the success of Grameenphone. The article is devoted to the study of a quick overview of the subscribers’ demographics for Grameenphone in Bangladesh. The paper seeks to explore the role and impact of mediating factors, which in turn, lead to the success of the grameenphone. The main purpose of this study is to substantiate the position of the relationship between mediating factors and customer satisfaction that helps to divert potential customers to loyal customers and the ultimate objectives to achieve the company’s mission. A business can gain the trust and loyalty of its customers as well as long-lasting, successful business relationships if it can recognize and meet true customer expectations.

Pages: 39-46

Events After the Reporting Period and Investment Decisions in Manufacturing Companies in Nigeria

Authors : Siyanbola Trimisiu Tunji ; Okunade Richard Adeleye ; Okedina Olusola Olakunle ; Edet Eyibio Okon
Investors worldwide require a high level of credibility and certainty from firms’ financial reports to anchor their investment decisions. Thus, it is paramount for firms to comply with the regulatory framework to make the latter a success. On this basis, this study aims to determine how disclosure and adjustments of events after the reporting period (IAS 10) affect investment decisions in manufacturing companies in Nigeria. The study employed a descriptive survey design. Out of a total population of 25 manufacturing companies, 15 were specifically selected for the study. A questionnaire was used to collect data from the companies’ six principal officers, including the managing director, the accountant, the credit officer/risk manager, the quality control officer, the internal auditor, and the operation/plant manager. The mean and standard deviation were used to answer research questions. The PPMC and linear regression analysis were used to test the hypothesis at the 0.05 significance level. It was found that the level of compliance with IAS 10 on disclosure and adjusting events after the reporting period is high among manufacturing companies. Also, disclosure and adjusting events significantly impact the investment decisions of manufacturing companies. The research suggests that relevant authorities strictly adhere to reporting criteria based on the results.

Pages: 31-38