Seong Mi Bae, Md. Abdul Kaium Masud, Jong Dae Kim
There is a dearth of research on corporate governance and total sustainability disclosure (economic, environmental, and social) in developing, particularly South Asian, countries. This is unique cross-country research on South Asian countries’ corporate governance elements and total sustainability d...
Md. Abdul Kaium Masud, Mohammad Nurunnabi, Seong Mi Bae
Comparatively less research has examined the effect of corporate governance (CG) elements on environmental sustainability reporting performance (ESRP) in South Asian (SA) countries. Further, no study in literature documents a cross-country examination of CG and ESRP in this region. The study takes t...
Md. Harun Ur Rashid, Mohammad Nurunnabi, Mahfuzur Rahman, Md. Abdul Kaium Masud
In the age of technology, continuous innovation is the ultimate motto of the financial sector to attract customers. Firms in the financial sector must be innovative in terms of service quality and operational performance to obtain customer loyalty and gain financial stability. A dearth of studies on...
Md. Abdul Kaium Masud, Seong Bae, Jong Won Kim
“Bangladesh faces many ecological challenges, including air and water contamination, land degradation, and waste management”. Bangladesh faces many ecological challenges, including air and water contamination, land degradation, and waste management. This study was designed to investigate the extent ...
Md. Abdul Kaium Masud, Mohammad Sharif Hossain, Jong Won Kim
Green reporting and green regulation have been commonly used in the sustainability movement. This study evaluates Bangladesh Bank’s (BB’s) green regulation by considering the global reporting initiative (GRI) of environmental regulation along with self-determined content to justify BB’s institutiona...
Md. Abdul Kaium Masud, Seong Mi Bae, Javier Tortosa Manzanares, Jong Dae Kim
Professional expert directors extensively influence corporate corruption disclosure (CCD), while higher political connections may exacerbate corporate management. This study investigates the relationship between the presence of external experts on a board and CCD, as well as the moderating effect of...
Zeeshan Mahmood, Rehana Kouser, Md. Abdul Kaium Masud
The purpose of this paper is to explore the main actors’ views on the current state of sustainability reporting in a developing country context. This qualitative study is based on the interviews of 20 individuals and organizations from Pakistan who were identified as main actors involved in the prac...
Mahfuzur Rahman, Che Ruhana Isa, Teng‐Tsai Tu, Moniruzzaman Sarker et al.
Abstract Despite the impressive growth of socially responsible investment (SRI) Sukuk (Islamic bond) over the last five years, a handful of comprehensive research is documented in literature. Hence, the aim of this study is to systematically explore and cluster the SRI Sukuk literature to offer comp...
Md. Abdul Kaium Masud, Md. Harun Ur Rashid, Tehmina Khan, Seong Bae et al.
Limited research in the area of the triple bottom line (TBL) mediation effect on the relationship between organizational strategic performance (OSP) and corporate social responsibility performance (CSRP) has motivated this study. The objective of this study is to investigate how OSP affects CSRP and...
Mahfuzur Rahman, Nurul Azma, Md. Abdul Kaium Masud, Yusof Ismail
This study aims to examine the influence of behavioral and demographic factors on indebtedness by constructing a model using specific determinants. The exploratory method is used through the partial least square (SmartPLS) technique, by surveying 320 respondents in Kuala Lumpur, Malaysia. A self-adm...
Seong Mi Bae, Md. Abdul Kaium Masud, Md. Harun Ur Rashid, Jong Dae Kim
Purpose There was no previous firm-level empirical research to examine cross-sectional differences in climate financing. The purpose of this study is to determine the key elements of the climate investment decision by business management. The study also explores how politics and media influence corp...
Mahfuzur Rahman, Cheong Li, Md. Abdul Kaium Masud
Financial performance of firms is very important to bankers, shareholders, potential investors, and creditors. The inability of firms to meet their liabilities will affect all its stakeholders and will result in negative consequences in the wider economy. The objective of the study is to explore the...
Md. Abdul Kaium Masud, Mahfuzur Rahman, Md. Harun Ur Rashid
Corruption is a major concern globally, particularly in developing countries, such as Bangladesh, where it is the main obstacle to economic development. Corruption is also mentioned as the major impediment to accomplishing sustainable development. There is a dearth of studies on anti-corruption disc...
Md. Abdul Kaium Masud
Corporate Social Responsibility (CSR) reporting was a matter of developed countries. Now in the age of information CSR reporting plays a vital role in the developing countries like Bangladesh. Globalization made CSR reporting practices an imperative for Bangladesh Business. The paper tries to find o...
Mohammed Mizanur Rahman, Munni Begum, Badar Nadeem Ashraf, Md. Abdul Kaium Masud
In this paper, we examine the impact of trade openness on bank risk-taking behavior employing a panel dataset of 899 banks from the BRICS (i.e., Brazil, Russia, India, China, and South Africa) countries over the period 2000–2017. We find that higher trade openness lowers bank risk-taking. Our result...