Books by Anup Kumar Saha
Financial Performance Analysis in the Banking Sector of Bangladesh: with a Special Focus on HSBC
The research has discussed about financial performance of HSBC and has analyzed the financial per... more The research has discussed about financial performance of HSBC and has analyzed the financial performance of the major competitors in a comparable format. For ease of understanding the study has been segmented into six chapters, each of which are assigned in a sequential order to reveal into main findings. The first part of the study discussed its origin, objective, scopes, methodologies followed and limitations. The second part of the study depicted information regarding organizational overview of HSBC, which has covered the historical background, introduction of group, products, organizational structure and different activities of HSBC in Bangladesh. The third part shows the financial analysis of HSBC and the fourth chapter focuses on competitor analysis. Then fifth chapter comes up with findings of the analysis while sixth chapter focuses on recommendations and conclusions. The competitors analyzed in this report along with HSBC are Standard Chartered Bank, Citi NA, Prime Bank, BRAC Bank, Dhaka Bank and Bank Asia. Financial analysis in the third and fourth chapter has been done with some key statistics. Figures are shown in a compatible form and summarized in appendices.
Insurance Theory and Practices
This book covers both theories and practices on Insurance in modern world. To discuss about insur... more This book covers both theories and practices on Insurance in modern world. To discuss about insurance, this book contains eight separate chapters - Introduction, Life insurance, Fire insurance, Marine insurance, Risk, Miscellaneous insurance, Insurance business in Bangladesh and American Life Insurance Company (ALICO)- A Case Study, Insurance contract (IFRS 3), Schedules from insurance act and problems on life and general insurance. The author believes that this book can be an ideal text book on insurance in modern world. It goes a long way to cover the demand of any syllabus of any modern, developed and top ranked university. Along with the theory and practices, it also covers related IFRS on insurance, Insurance act and practical mathematical problems on life and general insurances. Teachers are expected to take help from this book for their class room teaching and any sort of referencing. Students will be able to meet their thirst for knowledge on insurance and insurance business from studying the topics covered in this book. These topics will be helpful for answering questions at their examination.
Papers by Anup Kumar Saha
Pacific Accounting Review, 2019
Purpose-This study investigates the relationship between the quality and volume of carbon emissio... more Purpose-This study investigates the relationship between the quality and volume of carbon emission disclosures (CED) in UK higher education institutions (HEIs), with an emphasis on the impact of the Higher Education Funding Council of England (HEFCE) carbon reduction target on such disclosures. Design/methodology/approach-Based on stewardship theory, this study explores the decision usefulness of the CED by HEIs, i.e. whether a larger volume of CED means that it is more useful to readers and stakeholders. A framework was developed to measure the CED quality. The relationships between CED volume and quality were examined using the Ordered PROBIT regression model. Findings-CED volume in annual reports and HEFCE carbon reduction target were found to have a significant positive impact on CED quality. There exists a void in research with carbon disclosures by HEIs, an area which has been widely researched with regard to profit-seeking organisations. The study adds to the earlier related studies by its contribution about HEIs to the disclosure literature. Research limitations/implications-The study is distinct in investigating the relationship between volume and quality of CED by HEIs. However, the impact of CED would need to be clear in order to motivate the HEIs to engage in such disclosure. Thus, future studies should investigate the impact of both volume and quality of CED on reputation. Originality/value-The study recognises that the characteristics of HEIs are distinct from profit-seeking organisations, which have been widely researched in literature. Generalising the research studies on profit-oriented companies for the mostly publicly funded UK HEIs may mislead any outcome. This study is distinct from the reader's point of view in exploring whether more CED is more useful in better decision making.
Asian Business Review, 2015
Internal control has a pivotal role in ensuring sustenance of any industry because it plays an im... more Internal control has a pivotal role in ensuring sustenance of any industry because it plays an important role in preventing and detecting fraud and protecting the organization's resources. This study has found many factors that are relevant for internal control practices in readymade garments (RMG) sector. These vary from maintenance of employees’ job description to bonding employees with special access. In many variables these companies are practicing acceptable level of internal control, while in some they are not doing so good and have ample scope to improve that level. RMG sector is mainly populated with sole proprietorship firms and they do not allocate much resource to such practice. Even then the concern for internal control has to be implemented to ensure long lasting role in the economy.
International Journal of Economics and Finance, 2015
This study examines the influence of board structure on firm's financial performance in the pharm... more This study examines the influence of board structure on firm's financial performance in the pharmaceutical industry of Bangladesh. Based on existing empirical studies, four major board attributes (board composition, board size, board ownership and CEO duality) have been selected to identify their influence on firm's financial performance. Tobin's Q (a market based performance measure) and Return on Asset-ROA (an accounting based performance measure) are considered as financial performance measures. Findings from the study show that there is a significant negative relation between board size and firm's financial performance. However, association between other three variables-board composition, board ownership and CEO duality with financial performance is insignificant to draw a conclusion. The study recommends smaller but representative board size for pharmaceutical companies of Bangladesh. In addition, this paper argues that as the board of directors are supposed to ensure monitoring activities to increase firm performance; the composition of outside directors as board members should be increased to make it representative.
Identification and Measurement of the Factors Affecting Satisfaction Level of Smart Phone Users: Empirical Evidence from Bangladesh
International Journal of Business and Management, 2015
This paper investigates the relationship between corporate performance indices found in corporate... more This paper investigates the relationship between corporate performance indices found in corporate annual reports and stock price fluctuations in the Dhaka Stock Exchange (DSE). The study analyses disclosures regarding Earnings Per Share, Net Asset Value per Share, Price Earnings ratio, Net Profit After Tax, Declaration of Dividends, and Dividend Yield Ratio made by companies in their corporate annual reports and investigates the relationship of these indices to the stock price fluctuation of those companies. This research found that Dividend Yield Ratio (1% sig.) and Earnings Per Share (5% sig.) are positively related with share price. This paper concludes that share prices in the DSE rarely have any relationship with disclosures of the above corporate performance indices (r2 = .184) and as such these indices should not be the sole criteria on which to base stock investment decisions.
This paper examines the relationship between voluntary disclosure and several attributes of corpo... more This paper examines the relationship between voluntary disclosure and several attributes of corporate governance using data from the annual reports of companies listed on the Dhaka Stock Exchange (DSE) in 2011. The results obtained show statistically significant differences in levels of voluntary disclosure among listed companies in Bangladesh and show that companies in the financial sector disclose more voluntary information than nonfinancial companies. Findings from this analysis indicate a negative association between voluntary disclosure and percentage of equity owned by insiders. By contrast, firm size and profitability show significant positive relationship with voluntary disclosure. However, this study also shows that voluntary disclosure has no significant relationship with the percentage of equity held by institutions, board size, board audit committee and percentage of independent directors on the board of directors. Keywords Voluntary Disclosures Corporate Governance Corporate Annual Reports Disclosure Index Dhaka Stock Exchange (DSE) *Jagannath University, Bangladesh JAMAR Vol. 11 · No. 2 2013
Mondal, K.C. and Saha, A.K. (2013). “Client Satisfaction of Internet Banking Service in Bangladesh: An Exploratory Study”, ASA University Review, Vol. 7 No. 1, January-June, 2013, pp 131-141.
Saha, A.K. and Mondal, K.C. (2012). “Internal Control Policy in the RMG Sector of Bangladesh”, Asian Business Review, Vol. 1, No 1, September 2012, pp 67-71.
Saha, A.K. and Arifuzzaman, S.M. (2011). Management Disclosures on Internal Control in Annual Reports- A Study on Banking Sector: Bangladesh Perspective, International Journal of Economics and Finance, 3(5), 216-222.
Arifuzzaman, S.M., Saha, A.K. and Bhuiyan M.R.U. (2011). “Determinants of Success in Export Oriented Software Industry: Bangladesh Perspective”, Social Science Review, [The Dhaka University Studies, Part-D], Volume 28, no. 2, December, pp 145-155.
Saha, A.K. and Ahmed, R. (2010). “Formulation of the Strategy for Constructing a Balanced Scorecard (Academic Scorecard) for a University”, Dhaka University Journal of Management, Vol. 2, No. 1, June, pp 69-84.
Conference Proceedings by Anup Kumar Saha
Teaching Documents by Anup Kumar Saha
Course Objective: This course aims at exposing students of accounting to the theory and practice ... more Course Objective: This course aims at exposing students of accounting to the theory and practice of management, which has already attained the status of a profession and has been recognized as the fifth factor of production. Teaching method: The traditional one way lecture deliberation method of teaching will be discouraged. Prior study of reading assignments will be a must. Students in a group should distribute discussion topics and reading materials among them to present those in the class. Discussion reasonable arguments and counter arguments will be encouraged. The teacher will play a supervisory role. English will be the medium of communication in the class.
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Books by Anup Kumar Saha
Papers by Anup Kumar Saha
Conference Proceedings by Anup Kumar Saha
Teaching Documents by Anup Kumar Saha