All Outputs (12)

An Analysis of Machine Learning Models Applied in Credit Card Fraud Detection (2025)
Presentation / Conference Contribution
Al Arafat, K. A., Saha, A. K., Hossain, M. I., Shepard, B., Richards, J., & Parvez, I. (2025, May). An Analysis of Machine Learning Models Applied in Credit Card Fraud Detection. Presented at IEEE International Conference on Electro Information Technology, Valparaiso, Indiana, USA

Credit cards are a type of modern financial asset that is convenient, secure, and beloved by consumers. However, a huge amount of fraud in financial transactions is occurring on a daily basis, so it is important to have effective fraud detection syst... Read More about An Analysis of Machine Learning Models Applied in Credit Card Fraud Detection.

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.

Contagion risk: cases of Islamic and emerging market banks (2021)
Journal Article
Yoon, D., Choudhury, T., Saha, A. K., & Rashid, M. (2022). Contagion risk: cases of Islamic and emerging market banks. International Journal of Islamic and Middle Eastern Finance and Management, 15(3), 481-505. https://doi.org/10.1108/imefm-11-2020-0555

Purpose
Globally influential Islamic banks from the Middle East and Southeast Asia carry voluminous correspondence banking with banks from China and India, leading to potential spillover effect of contagion among the banks from these regions. This s... Read More about Contagion risk: cases of Islamic and emerging market banks.

Carbon disclosure, performance and the green reputation of higher educational institutions in the UK (2021)
Journal Article
Saha, A. K., Dunne, T., & Dixon, R. (2021). Carbon disclosure, performance and the green reputation of higher educational institutions in the UK. Journal of Accounting and Organizational Change, 17(5), 604 - 632. https://doi.org/10.1108/jaoc-09-2020-0138

Purpose
This study aims to investigate the carbon emission disclosures (CED) and performance of UK higher educational institutions (HEIs) and the associated impact on their environmental reputation. The paper argues that HEIs possess distinct charac... Read More about Carbon disclosure, performance and the green reputation of higher educational institutions in the UK.

Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions (2020)
Journal Article
Saha, A. K., Al‐Shaer, H., Dixon, R., & Demirag, I. (2021). Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions. Australian Accounting Review, 31(2), 79-107. https://doi.org/10.1111/auar.12324

In recent years, organisational sustainability has become a topical issue in many institutional fields and a number of calls have been made to improve the disclosure of carbon information as part of sustainability efforts. This paper responds to thes... Read More about Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions.

Spillovers of the US real and financial uncertainty on the Euro area (2020)
Journal Article
Bakkar, Y., Nilavongse, R., & Saha, A. K. (2021). Spillovers of the US real and financial uncertainty on the Euro area. Applied Economics Letters, 28(15), 1249-1258. https://doi.org/10.1080/13504851.2020.1808166

We study the spillovers of US real uncertainty and financial uncertainty shocks on Euro area economic activity in an SVAR framework. We find that a rise in US real or financial uncertainty triggers a decline in industrial production and an increase i... Read More about Spillovers of the US real and financial uncertainty on the Euro area.

Quality versus volume of carbon disclosures and carbon reduction targets: Evidence from UK higher education institutions (2019)
Journal Article
Saha, A. K., Saha, B., Choudhury, T., & Jie, F. (2019). Quality versus volume of carbon disclosures and carbon reduction targets: Evidence from UK higher education institutions. Pacific Accounting Review, 31(3), 413-437. https://doi.org/10.1108/par-11-2018-0092

Purpose
This study aims to investigate the relationship between the quality and volume of carbon emission disclosures (CED) in UK higher educational institutions (HEIs), with an emphasis on the impact of the Higher Education Funding Council of Engla... Read More about Quality versus volume of carbon disclosures and carbon reduction targets: Evidence from UK higher education institutions.

Relationship between corporate social responsibility performance and disclosures: commercial banks of Bangladesh (2018)
Journal Article
Saha, A. K. (2019). Relationship between corporate social responsibility performance and disclosures: commercial banks of Bangladesh. Social Responsibility Journal, 15(4), 451-468. https://doi.org/10.1108/srj-07-2017-0137

Purpose
The research investigates the determinants of corporate social responsibility (CSR) spending and CSR disclosures by the Bangladeshi commercial banks. In the process, it explains the relationship between CSR disclosures and CSR expenditure by... Read More about Relationship between corporate social responsibility performance and disclosures: commercial banks of Bangladesh.