All Outputs (5)

Disaggregating air, water and renewable energy disclosures in developing economies: the role of regulatory impact and board characteristics (2024)
Journal Article
Saha, A. K., & Khan, I. (2024). Disaggregating air, water and renewable energy disclosures in developing economies: the role of regulatory impact and board characteristics. Journal of Applied Accounting Research, https://doi.org/10.1108/jaar-08-2023-0233

Purpose
This study examines how board characteristics influence air, water and renewable energy (AWR) disclosures in an emerging economy. It argues for the necessity of separating these disclosures to address unique environmental impacts and stakeho... Read More about Disaggregating air, water and renewable energy disclosures in developing economies: the role of regulatory impact and board characteristics.

Do Board Characteristics Impact Sustainability Assurance?: Insights from an Emerging Economy Context (2024)
Journal Article
Saha, A. K., & Mahal, I. (online). Do Board Characteristics Impact Sustainability Assurance?: Insights from an Emerging Economy Context. International Journal of Business Governance and Ethics, https://doi.org/10.1504/IJBGE.2025.10070038

This study delves into the intricate relationship between board characteristics and sustainability assurance practices within the context of Bangladesh, a region facing significant environmental challenges. Leveraging a comprehensive longitudinal dat... Read More about Do Board Characteristics Impact Sustainability Assurance?: Insights from an Emerging Economy Context.

Do ownership structure and board composition matter in firm performance? Regulatory influence in developing economy (2024)
Journal Article
Khan, I., Saha, A. K., Kamal, Y., & Shafiqul Islam, M. (2024). Do ownership structure and board composition matter in firm performance? Regulatory influence in developing economy. International Journal of Disclosure and Governance, https://doi.org/10.1057/s41310-024-00257-0

This empirical study investigates the influence of ownership structure and board characteristics on firm performance in emerging market economies, with a focus on Bangladesh. By using data from DSE30 listed firms on the Dhaka Stock Exchange and apply... Read More about Do ownership structure and board composition matter in firm performance? Regulatory influence in developing economy.

Regulatory influence, board characteristics and climate change disclosures: evidence from environmentally sensitive firms in developing economy context (2024)
Journal Article
Saha, A. K., & Khan, I. (2024). Regulatory influence, board characteristics and climate change disclosures: evidence from environmentally sensitive firms in developing economy context. Corporate Governance, https://doi.org/10.1108/cg-06-2023-0262

Purpose
This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory influences.

Design/methodology/approach
This study analyzes long... Read More about Regulatory influence, board characteristics and climate change disclosures: evidence from environmentally sensitive firms in developing economy context.

Sustainable prosperity: unravelling the Nordic nexus of ESG, financial performance, and corporate governance (2024)
Journal Article
Saha, A. K., & Khan, I. (2024). Sustainable prosperity: unravelling the Nordic nexus of ESG, financial performance, and corporate governance. European Business Review, https://doi.org/10.1108/ebr-09-2023-0276

Purpose
In the swiftly evolving business landscape, environmental, social and governance (ESG) considerations have gained exceptional prominence, as stakeholders increasingly emphasize accountability and sustainability. This study aims to meticulous... Read More about Sustainable prosperity: unravelling the Nordic nexus of ESG, financial performance, and corporate governance.