Syed Zabid Hossain

• Doctor of Philosophy
• Professor at University of Rajshahi

All commercial banks must take green financing drives to promote environmental-friendly projects in their mainstream investment. The purpose of the study is to feed an inclusive overview of the green finance (GF) situation emphasis on bank performance in Bangladesh. The secondary data were collected from Bangladesh bank annual reports, sustainabili...

Purpose- This research aims to appraise how intellectual capital (IC) affects the financial performance of Dhaka Stock Exchange (DSE) listed manufacturing companies in Bangladesh. Methodology- The study chose 92 firms listed on the DSE of Bangladesh based on a convenience sample approach from 2017-2022, resulting in 552 firm-year observations. The...

The study aims to investigate the relationship between board members’ expertise in business, economics, or law and the financial performance of firms in an emerging economy. Based on a sample of 280 firm-years from listed banks spanning from 2016 to 2023, we employ OLS regression with multiple robustness tests to examine our research hypotheses. Gr...

A firm's prudent use of debt and equity is an essential indicator of robust financial management. The study empirically evaluated the impact of capital structure (CS) on the economic performance of Bangladeshi companies from 2010 to 2022. It uses data from 1300 observations collected from 100 DSE-listed firms from 10 leading sectors of the economy....

This paper explores the impacts of board and audit committee (AC) features on the financial performance of DSE-listed banks in Bangladesh from 2016 to 2022 because concern arose from a growing number of banking scandals, a huge number of money laundering incidents, and a growing amount of non-performing loans in this industry. Descriptive and infer...

This research aims to reveal the extent, modes, and trend of ESG disclosure by the banks in Bangladesh. Analyses involve annual reports of 28 banks from 2016 to 2022 through the content analysis method using a ‘checklist’ comprised of 143 ESG disclosure items compiled from several policy guidelines regarding environmental and social performance dis...

This paper planned to explore the effects of credit brisk (CR) measured as a non-performing loan ratio (NPLR) on Return on Assets (ROA), taking the sample of 30 DSE-listed banks in Bangladesh and covering a period of 8 years from 2016 to 2022. Descriptive and inferential statistics are used to gain insight into the hypothesized relationship between...

This study addresses the pressing need to integrate cloud computing and artificial intelligence (AI) into Bangladesh’s tertiary accounting curriculum to keep up with modern information technology in a world where AI and cloud computing are increasing. Notwithstanding the rapid growth of Bangladesh’s economy and ICT sector, a substantial gap persist...

This paper aimed to find the effects of intellectual capital and its components on firms’ financial performance in Bangladesh. A sample of 100 firms comprised of 48 manufacturing, 21 services, and 31 banking companies was studied for five years from 2017 to 2021, setting 500 firm-year observations. Data was collected purposively from secondary sour...

Background: In digital services, the user experience is shaped by essential elements such as usability, security, and service quality. Understanding how these factors impact satisfaction and the overall experience is vital for improving platform performance. Objectives: This academic investigation seeks to explore and deeply understand the inter...

All commercial banks must take green financing drives to promote environment-friendly projects in their mainstream investment. Inherently, all commercial banks are encouraged to make a profit, but exploring the relationship between GF and bank performance is necessary. This article categorizes the data regarding different types of green financing s...

This paper plans to examine the effects of board extent on non-performing assets (NPA) and firm value measured as comprehensive financial performance (CFP) of banks in Bangladesh using data from 2016 to 2022. Using a sample of 210 firm-year observations, this paper reveals that NPA is significantly related to board size, which signals that a big bo...

The study explored the affinity between corporate governance (CG) norms and bank financial performance using data compiled from the annual reports of Dhaka Stock Exchange-listed commercial banks in Bangladesh covering a period from 2016 to 2022. Both descriptive and inferential statistics capture the effects of CG norms on the financial performance...

In light of agency and resource dependence theories, we explored the impact of ownership patterns on the likelihood of financial distress using 57 financial institutions (FIs) listed in Dhaka Stock Exchange and 390 firm years from 2016 to 2022. This study observed that 97.94% of the firms are in distress, 1.03% in gray, and 1.03% in the safe zone....

The earth is the only planet in the universe for human habitats with an ecological harmony of nature. We must protect our planet at any cost for us and the coming generations. Bangladesh is an alarmingly vulnerable country to climate change due to its location and position. Among many more endeavors, green banking can be an example of ejecting low...

This study explored the impacts of ownership structure (OS) on intellectual capital (IC) and its components. Data were gathered from 31 Dhaka Stock Exchange-listed banks for five years, from 2017 to 2021, consisting of 155 observations as balanced panel data. The study used the modified value-added intellectual coefficient (MVAIC) model to track th...

This fact-finding research aims to explore how corporate boards impact the financial performance of publicly listed pharmaceutical companies in Bangladesh from the period 2007 to 2020 by focusing on the following characteristics: board size, board independence, women on the board, and board meetings. On the other hand, ROA, ROE, and TQ are used as...

The paper intended to evaluate the extent of corporate disclosure compliance and its effect on the financial performance of Bangladeshi pharmaceutical companies listed on the DSE during a twelve-year period, from 2007 to 2020. The study explored the affinity between the Corporate Governance Disclosure Index (CGDI) and firm financial performance emp...

The study examines the affinity between ownership concentration and firm performance using panel data on 1066 firm-year observations of DSE-listed manufacturing firms from 2010 to 2022. The study uses GMM models to gauge the association between ownership concentration and firm performance. The theoretical premise is that ownership concentration is...

Purpose-This study aims to investigate whether socially responsible businesses with corporate social expenditure are less prone to engaging in tax avoidance. The study also examines whether political connections moderate the association between corporate social responsibility (CSR) and tax avoidance. Design/methodology/approach-The study uses ord...

The study investigates how environmental reporting impacts the performance of the Dhaka Stock Exchange (DSE) listed firms in Bangladesh. Data for the study was obtained using a random sampling technique from the annual re ports of 177 companies listed on the DSE till the end of 2021. The results obtained from the multiple regression analysis show t...

The study has explored whether corporate governance (CG) can influence the capital structure (CS) decisions of the listed manufacturing firms in Bangladesh. The study covered a period from 2007 to 2020 for Dhaka Stock Exchange (DSE), which listed 82 manufacturing companies. It used descriptive statistics and the OLS regression model to catch the ef...

Corporate annual reports and websites are vital sources of publicly disclosed company information. However, which is better regarding information richness, ease of use, and cost-effectiveness is still an unsettled issue. The extent of disclosure in these two sources is not the same and differs significantly. To address these information asymmetries...

Intellectual capital (IC) is an organization's vital resource that helps the firm survive by confirming competitive edges. However, the valuation of IC resources is a challenging task. IC valuation is essential to employ the knowledge resource efficiently. Hence, the study aims to evaluate the IC resources of non-financial companies in Bangladesh a...

Intellectual capital (IC) is an organization's vital resource that helps the firm survive by confirming competitive edges. However, the valuation of IC resources is a challenging task. IC valuation is essential to employ the knowledge resource efficiently. Hence, the study aims to evaluate the IC resources of non-financial companies in Bangladesh a...

Intellectual Capital (IC) stimulates corporate competitive advantages that can enhance firm performance and sustainable growth (SG). This study investigates IC’s affinity with and impact on accounting and market performance and SG of listed nonfinancial companies in Bangladesh. Data were collected from 69 nonfinancial companies for five years durin...

The study aimed to recognize the environmental awareness of corporate entities by exploring the extent of their associated information reporting practices. The study also strived to learn the notable board characteristics that transform the environmental reporting practices of the listed companies in an emerging market economy. This quantitative st...

Introduction Patient satisfaction is an important indicator of the quality of care provided by health care facilities. The objective of this study was to investigate the rate of satisfaction and its associated factors among the patients admitted to tertiary care hospitals in Bangladesh. Methods This cross-sectional study was conducted in a public...

Based on corporate characteristics, this study explored the extent and nature of eco-affecting information reporting practices of publicly listed engineering companies in the context of an emerging economy. Data collected from annual reports of the purposively selected companies in the ‘Engineering Sector' of Dhaka Stock Exchange (DSE) applying a s...

Purpose – The study has strived to investigate the moderating effect of independent directors on the relationship between politicians on the board and corporate social responsibility disclosure (CSRD). Design/methodology/approach –The ordinary least square has been used to analyze the CSRD data collected from the annual reports of all 30 listed b...

This study intends to demonstrate empirical evidence concerning investor perception of fixed asset revaluation (FAR) practices by publicly traded companies in Bangladesh. The sample used in this study consisted of 191 general and institutional investors selected based on the convenience sampling technique. A structured questionnaire containing a fi...

Since the empirical evidence on the relationship between corporate social responsibility disclosure (CSRD) and firm productivity is scarce in the context of the banking industry, the study examines whether CSRD leads banks in Bangladesh to higher productivity. Using annual report data of all 30 banks listed on the Dhaka Stock Exchange in Bangladesh...

Empirical analyses on the relationships between governance quality and tax evasion that incorporate mediating effects of socioeconomic conditions have yet to be thoroughly examined. Therefore, this is the first empirical study that investigates the mediating role of socioeconomic conditions on the relationships between good governance and tax evasi...

Robi Axiata Limited (Robi)-a multinational cellphone operator-got the nod for the ever-biggest initial public offering (IPO) from Bangladesh's regulatory body on 14 October 2020. The IPO process ended on 24 December 2020 through its debut on the country's two stock exchanges. Based on both primary and secondary data, this study intends to depict th...

Robi Axiata Limited (Robi)-a multinational cellphone operator-got the nod for the ever-biggest initial public offering (IPO) from Bangladesh's regulatory body on 14 October 2020. The IPO process ended on 24 December 2020 through its debut on the country's two stock exchanges. Based on both primary and secondary data, this study intends to depict th...

Background and objective: Patient satisfaction and its relation with healthcare cost in Bangladesh remains unknown. The objective of the study was to perform a comparative analysis of satisfaction of patients in relation with healthcare cost in public and private healthcare settings in Bangladesh. Methods: This cross-sectional study was conducted a...

This study intended to explore when and how often fixed asset revaluation (FAR) is practiced in Bangladesh and explain the impacts of FAR on net asset value (NAV), stock prices, and debts of companies. Based on 175 listed companies on the Dhaka Stock Exchange, this study found increasing use of the revaluation model where the textile industry witne...

This study intended to explore when and how often fixed asset revaluation (FAR) is practiced in Bangladesh and explain the impacts of FAR on net asset value (NAV), stock prices, and debts of companies. Based on 175 listed companies on the Dhaka Stock Exchange, this study found increasing use of the revaluation model where the textile industry witne...

This study intended to explore the IPO motives and the factors that contributed to IPO oversubscription in Bangladesh. Based on hand-collected data from 101 sample IPO prospectus during 2010-19, the study found an average of 10 IPOs per year, mostly (90%) through the fixed-price method. Among the sample companies, 34.7% were in the textile sector,...

This study aims to explore the company-specific and market factors driving fixed asset revaluation (FAR) in an emerging economy. The study is based on the sample of 142 companies listed on the Dhaka Stock Exchange (DSE) – the main exchange of Bangladesh. The binary logistic regression model was the main instrument used to measure the significance l...

We explored corporate financial risks associated with firm financing decisions,which are the most important determinants of firm condition. We applied an integrated approach combining financial tools, statistical tools, and Altman Z ­score to measure different elements of financial risk of the Dhaka Stock Exchange (DSE) listed publicly traded manuf...

The study strived to explore whether the accounting curricula of the University of Rajshahi fit the needs of both domestic and foreign job markets. To accomplish this purpose, we prepared five sets of Likert-type structured questionnaires and administered them to stakeholders viz faculties, students, alumni, non-academic staff, and employers. The H...

In compliance with the socioeconomic theory, the study has strived to investigate the impact of economic and non-economic public policies on tax evasion using panel data of 7 SAARC countries covering the period from 1998 to 2015. The study has applied the ordinary least square with fixed effect and random effect models to analyze the data assembled...

In compliance with the socioeconomic theory, the study has strived to investigate the impact of economic and non-economic public policies on tax evasion using panel data of 7 SAARC countries covering the period from 1998 to 2015. The study has applied the ordinary least square with fixed effect and random effect models to analyze the data assembled...

We strived to explore the impact of COVID-19 pandemic on public university students with barriers to the online class through surveyed 1092 students of 15 public universities in Bangladesh using Google Form. Eight barriers were explored. About half, 542(49.6%) students shouldered learning-related costs, 489(45%) students had part time job, 461(42.2...

We strived to explore the impact of COVID-19 pandemic on public university students with barriers to the online class through surveyed 1092 students of 15 public universities in Bangladesh using Google Form. Eight barriers were explored. About half, 542(49.6%) students shouldered learning-related costs, 489(45%) students had part time job, 461(42.2...

The study reveals the extent of changes in selective financial numbers caused by fixed asset revaluation (FAR) and explores whether there was a management motive for playing the financial numbers game through using the FAR model. The data set consists of a sample of 142 listed companies purposively selected from 13 industries. The study found a sig...

The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More spe...

Creating shared value is the opportunity driven approach of business entities to benefit the less addressed segment of the society through their core products and services. For bank financial institutions, the opportunity driven approach signifies that banking corporations ought to identify bankable needs that are less addressed or unaddressed and...

The study strives to investigate the effects of board independence on the financial performance of publicly held manufacturing companies in Bangladesh using both accounting (ROA) and market-based (Tobin’s Q) performance measures. Initially, we select 150 manufacturing companies but only 85 companies remain in the study sample after fulfilling the d...

Tax reform is an issue of endless political debate in all developed and developing countries. The discussion on tax reform revolves around the issues relating to designing an appropriate tax base, strengthening tax administrations, and ensuring efficiency, equity, and progressive taxation. In Bangladesh, a lot of reform initiatives have taken in th...

The study examines the effects of corporate board attributes on firm financial performance of publicly traded manufacturing companies in Bangladesh in the light of 'comply or explain' based on Corporate Governance Notifications (CGN) 2006 and 'mandatory' CGN 2012 of Bangladesh Securities and Exchange Commission (BSEC). BSEC makes the CGN mandatory...

The study strives to examine the effect of financial leverage on financial performance in a developing country context using two OLS regression models based on panel data consisting of 816 cases (48 companies x 17 years). Financial performance is measured using ROA, ROE, EPS, and Tobin’s Q, and financial leverage is measured using the debt-assets r...

We explore the relationship between the degree of financial risk disclosure and a firm’s financial attributes. Financial risk disclosure indices (FRDIs) are calculated based on a set of 30 disclosure identifiers through content analysis of the annual reports of 48 manufacturing companies over a six-year period (2010–2015) in Bangladesh. We find no...

The perception of SME customers regarding banking on shared value reflects their values, beliefs, and general endorsement of SME products and services offered by banks. In practice, their perception denotes the extent to which they are benefiting from opening and maintaining accounts, depositing and withdrawing money, obtaining loans, maintaining c...

The perception of SME customers regarding banking on shared value reflects their values, beliefs, and general endorsement of SME products and services offered by banks. In practice, their perception denotes the extent to which they are benefiting from opening and maintaining accounts, depositing and withdrawing money, obtaining loans, maintaining c...

Objectives: The paper strives to generate deep insights into the shared value practices of Islami Bank Bangladesh Limited (IBBL). The specific objectives are to examine the extent to which IBBL is creating shared value through its innovative products and to comprehend the motives for such value creation. Methods/Statistical Analysis: The study is...

The paper is an attempt to generate reflective insights into the shared value creation of commercial banks through their Mobile Financial Services (MFSs). The study has adopted a cross-sectional survey design. It was selected three leading MFS operators namely bKash, Rocket, and UCash and collected opinions from a total of 442 users from the three...

Due to huge loss in the secondary market during the 2010-2011 stock market crash, small investors in Bangladesh involved themselves in IPO investment. This study, based on secondary data, depicts the IPO market in Bangladesh and also identifies the factors influencing IPO subscription times. The study documented 85% growth in the listed companies o...

The Creating Shared Value (CSV) concept (creating business value through creating social value by addressing societal unmet needs and challenges) has been appeared as a new way of doing responsible business in the world and formed the core of recent business research. The study strives to investigate reflective insights into the Porter and Kramer’s...

Due to huge loss in the secondary market during the 2010-2011 stock market crash, small investors in Bangladesh involved themselves in IPO investment. This study, based on secondary data, depicts the IPO market in Bangladesh and also identifies the factors influencing IPO subscription times. The study documented 85% growth in the listed companies o...

After the cruel crash in 1996 Bangladesh stock market had started growing from 2006 due to listing of a few profitable government entities and Multinational Companies (MNCs). Together with individual investors nearly all commercial banks involved themselves intensely in stock market. Step by step, the bullish market transformed into a bubble and on...

The concept of 'creating shared value (CSV)' has gained credibility, legitimacy and momentum in the world as a new way of doing business and formed the core of recent business research. The main theme of CSV is creating economic value through creating social value by taking into account social needs and challenges as business opportunities. The aim...

The study strives to find out the root economic causes that helped create Bangladesh capital market bubble and subsequent burst. Our study findings confirm that CRR, FDI, deposit rate, turning black money into white money, banks' exposure to capital market, and margin loan had contributed to the creation of bubble, while money supply and GDP growth...

Due to huge loss in the secondary market during the 2010-2011 stock market crash, small investors in Bangladesh involved themselves in IPO investment. This study, based on secondary data, depicts the IPO market in Bangladesh and also identifies the factors influencing IPO subscription times. The study documented 85% growth in the listed companies o...

After the cruel crash in 1996 Bangladesh stock market had started growing from 2006 due to listing of a few profitable government entities and Multinational Companies (MNCs). Together with individual investors nearly all commercial banks involved themselves intensely in stock market. Step by step, the bullish market transformed into a bubble and on...

This study explores the influence of corporate attributes on market capitalization, based on the potential relationships between corporate attributes, corporate disclosure, and market capitalization. The study focused on non-financial listed companies in Bangladesh and uncovered several significant influences of corporate attributes, such as asset...

This study examines the linear relationship between corporate attributes and corporate accruals (discretionary accruals) in Bangladesh. The behaviour of corporate accruals is explained by corporate attributes such as asset size, turnover, earnings per share, number of shareholders, year of listing, international link of audit firm, ownership struct...

This study explores the influence of corporate attributes on market capitalization, based on the potential relationships between corporate attributes, corporate disclosure, and market capitalization. The study focused on non-financial listed companies in Bangladesh and uncovered several significant influences of corporate attributes, such as asset...

Using secondary sources, this study strives to appraise both the revenue and development budget allocation for education in Bangladesh compared to other South Asian countries giving special emphasis to higher education. It is observed that an insufficient budget for education in Bangladesh has a negative impact on expansion of higher education and...

Corporate accounting scandal is not a new phenomenon and it is the outcome of corporate accruals i.e., accruals by management choice. This study investigated the use of corporate accruals in the financial statements of the listed companies in Dhaka Stock Exchange (DSE) through segregating total accruals into corporate (discretionary) and accounting...

This empirical study evaluates the views and perceptions of external users about selected qualitative characteristics of corporate financial reports in Bangladesh. The selected qualitative characteristics were predictive value, feedback value, timeliness, verifiability, representational faithfulness, neutrality and comparability. An opinion survey...

This study examines the linear correlation between discretionary accruals (corporate accruals for the purpose of this study) and corporate governance in Bangladesh. The behavior of corporate accruals is explained by corporate governance variables such as board independence, dominant personality, board size, institutional ownership, general public o...

The study examined the existing practices of corporate governance (CG) as well as the relationship between family ownership and CG structure in Bangladesh. The study found that prevailing practices of CG were not in line with CG guidelines. Furthermore, the study found that family ownership had significant negative influence over board independence...

The study examined the influence of some selected corporate attributes on financial disclosures using univariate, bivariate and multivariate analysis. In the empirical model, financial disclosure (ODI) has been used as dependent variable and corporate attributes have been used as independent variables. The empirical result reveals that profitabilit...

Financial reporting disclosures are very essential to the shareholders of a company because they frequently use these disclosures for their economic decisions about the business enterprise. Board of directors, corporate management and external auditor may have an influence on financial reporting disclosures. From this perspective, the study investi...

The study focuses especially on the disclosure, distribution of disclosure, disclosure checklist, scoring the disclosure, developing of disclosure index, dichotomous procedure, partial compliance approach and the results of an empirical investigation to the extent of disclosure index in Bangladesh. The overall disclosure index is 67 percent, which...

This study focuses on disclosures by manufacturing companies listed on Dhaka Stock Exchange (DSE), Bangladesh. Shareholders are the main users of disclosed information in the annual report of a corporate entity and their steward, the Board of Directors (BOD), is exclusively responsible for disclosing information. BOD governs the corporate entity as...

Financial reporting disclosures are very essential to the shareholders of a company because they frequently use these disclosures for their economic decisions about the business enterprise. Board of directors, corporate management and external auditor may have an influence on financial reporting disclosures. From this perspective, the study investi...