Browsing by Author "Ali, M.H."

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Audit Characteristics, Gender Diversity and Firm Performance: Evidence from a Developing Economy
(SAGE Publications Ltd, 2021-05-26) Meah, M.R.,; Sen, K.K.,; Ali, M.H.
This study aims to explore the impact of audit characteristics and gender diversity on firm performance across family and non-family firms in Bangladesh. Using data of 61 non-family and 48 family firms from 2013 to 2019, this study applies system generalised method of moments approach to carry out regression analysis. Next, the consistency of results is detected by a full sample interaction analysis. In case of non-family firm, this study documents that Big4 audit firms (Big4) and female directors on board (FDR) have significant positive impact on firm performance. Conversely, audit meeting frequency (AMF) contributes negatively to the firm performance. Unfortunately, audit committee size (ACS) and audit committee independence (ACI) have no significant contribution on firm performance. In case of family firms, this study finds that ACS and ACI have significant negative impact on firm performance. Besides, Big4, AMF and FDR have no significant contribution on firm performance. It reflects that corporate governance mechanisms in family firm are not working well and even to some extent detrimental to the firm performance. It, ultimately, demands for reforms in corporate governance framework and incorporating new dimensions for family firms. © 2021 Institute of Public Enterprise.
Audit Characteristics, Gender Diversity and Firm Performance: Evidence from a Developing Economy
(SAGE Publications Ltd, 2023-03-17) Meah, M.R.; Sen, K.K.; Ali, M.H.
This study aims to explore the impact of audit characteristics and gender diversity on firm performance across family and non-family firms in Bangladesh. Using data of 61 non-family and 48 family firms from 2013 to 2019, this study applies system generalised method of moments approach to carry out regression analysis. Next, the consistency of results is detected by a full sample interaction analysis. In case of non-family firm, this study documents that Big4 audit firms (Big4) and female directors on board (FDR) have significant positive impact on firm performance. Conversely, audit meeting frequency (AMF) contributes negatively to the firm performance. Unfortunately, audit committee size (ACS) and audit committee independence (ACI) have no significant contribution on firm performance. In case of family firms, this study finds that ACS and ACI have significant negative impact on firm performance. Besides, Big4, AMF and FDR have no significant contribution on firm performance. It reflects that corporate governance mechanisms in family firm are not working well and even to some extent detrimental to the firm performance. It, ultimately, demands for reforms in corporate governance framework and incorporating new dimensions for family firms.
PKL Backup LED Bulb—An Alternative Source of Electricity During Load Shading
(Springer Science and Business Media Deutschland GmbH, 2021-12-30) Khan, K.A.; Islam, S.,; Rasel, S.R.,; Saime, M.A.,; Islam, S.,; Ali, M.H.
Load shading is a great crisis of Third World countries. It is happening in the Third World countries frequently. To overcome this situation, instant and sudden electricity with PKL backup LED bulb has been studied. In this research paper, PKL has been divided into 3 categories: fresh PKL, living PKL and the effect of Ag NPs for living PKL tree. A beautiful and innovative idea has been designed and developed to extract power from the living PKL tree, fresh leaves and the use of Ag NPs for living PKL backup LED bulb, which may be an eternal source of electricity during load shading. In this research work, an LED bulb has been considered as a load. An internal circuit is considered inside the LED bulb. The LED bulb acts as a load and storage system simultaneously. A small storage battery has been used inside a PKL backup LED bulb. A charge controller is also used with the storage battery to save the storage battery. Charge Controller saves the storage battery from overcharging and undercharging. It is shown that the longevity of the PKL backup LED bulb for a single fresh leaf is 20 h, for a living leaf it is above 20 h, and it is also found that the voltage was constant for using Ag NPs. The intensity variation with time duration for the above-mentioned 3 cases has also been studied. The LED bulb has been functioning by using electricity that has been extracted from the living and fresh Pathor Kuchi (Bryophillum pinnatum) leaves directly, and that is the novelty of this research work. This work is very innovative, a new and unique research work all over the world. It may be the guideline for future work.