Sudipta Bose

Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia

Sydney

Australia

http://www.newcastle.edu.au/profile/sudipta-bose

  • Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia

SCHOLARLY PAPERS

38

DOWNLOADS

3,302

SSRN CITATIONS

46

CROSSREF CITATIONS

20

Scholarly Papers (38)

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1.

The Value Relevance of Financial and Non-Financial Information: Evidence from Recent Academic Literature

Value Relevance of Accounting Information in Capital Markets, https://doi.org/10.4018/978-1-5225-1900-3.ch015
Number of pages: 29 Posted: 25 Jan 2017 Last Revised: 04 Jan 2021
Amitav Saha and Sudipta Bose
School of Business, The University of Notre Dame Australia and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia
Downloads 582 (66,268)
Citation 1

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Value Relevance, Ohlson Model, Capital Market, Financial Information, Non-financial Information.

2.

Web-based Corporate Reporting in Bangladesh: An Exploratory Study

The Cost and Management, Vol. 35, No. 6, pp. 29-45, November-December 2007
Number of pages: 17 Posted: 27 Feb 2008 Last Revised: 03 Aug 2014
Probal Dutta and Sudipta Bose
BRAC University and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia
Downloads 390 (107,133)
Citation 1

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Corporate Reporting, Corporate Websites, Content Analysis, Listed Companies, Internet, Bangladesh

3.

Corporate Environmental Reporting on the Internet in Bangladesh: An Exploratory Study

International Review of Business Research Papers, Vol. 4 No.3 June 2008 pp.138-150
Number of pages: 13 Posted: 04 Apr 2012
Probal Dutta and Sudipta Bose
Independent and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia
Downloads 208 (203,842)

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Corporate Environmental Reporting, Internet, Listed Companies, Bangladesh

4.

Big Data, Data Analytics and Artificial Intelligence in Accounting: An Overview

Handbook of Big Data Methods, Forthcoming
Number of pages: 34 Posted: 06 Apr 2022 Last Revised: 02 May 2022
Sudipta Bose, Sajal Kumar Dey and Swadip Bhattacharjee
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, Sajal Kumar Dey and University of Wollongong
Downloads 182 (229,505)

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Artificial Intelligence (AI); Big data, Blockchain; Data analytics; Machine learning

5.

COVID-19 Impact, Sustainability Performance and Firm Value: International Evidence

Accounting & Finance, 62(1), https://doi.org/10.1111/acfi.12801
Number of pages: 49 Posted: 14 Apr 2021 Last Revised: 03 Mar 2022
Sudipta Bose, Syed Shams, Muhammad Jahangir Ali and Dessalegn Mihret
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, University of Southern Queensland, La Trobe University, Department of Accounting, Data Analytics, Economics and Finance and RMIT University
Downloads 177 (235,068)
Citation 2

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COVID-19, Coronavirus, Stakeholder value, Firm value, Sustainability performance; Environmental-value culture; Cross-country

6.

What Drives Green Banking Disclosure? An Institutional and Corporate Governance Perspective

Asia Pacific Journal of Management, 35(2): 501-527
Number of pages: 40 Posted: 26 May 2017 Last Revised: 04 Jan 2021
Sudipta Bose, Habib Khan, Afzalur Rashid and Shajul Islam
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, University of Canberra, University of Southern Queensland and Stamford University Bangladesh
Downloads 138 (288,033)
Citation 6

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Green banking disclosure, Climate change, Corporate governance, Emerging economy, Banking industry

7.

Dynamics of Firm-Level Financial Inclusion: Empirical Evidence from an Emerging Economy

Journal of Banking and Finance Law and Practice, 2016, 27(1), 47-68
Number of pages: 42 Posted: 21 May 2016 Last Revised: 19 Jul 2017
Sudipta Bose, Asit Bhattacharyya and Shajul Islam
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, University of Newcastle (Australia) and Stamford University Bangladesh
Downloads 124 (312,207)
Citation 6

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Financial inclusion, institutional investors, agency theory, institutional theory, corporate governance, Bangladesh

8.

Corporate Financial Reporting on the Internet: Evidence from Bangladesh

The Cost and Management, Vol. 38, No. 2, pp. 19-24, 2010
Number of pages: 6 Posted: 04 Apr 2012
Probal Dutta, Sudipta Bose and Kumar Krishna Biswas
BRAC University, Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia and Australian Institute of Business - Department of Management and Human Resources
Downloads 124 (312,207)

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Internet, Financial Reporting, Corporate Websites, Listed Companies, Bangladesh, Reporting Score

9.

Incentives and Disincentives for New Entrepreneurs in Bangladesh: An Analysis of Income Tax Ordinance 1984

The Bangladesh Accountant, April-June2008
Number of pages: 8 Posted: 30 May 2010
Abid Hossain Khan and Sudipta Bose
affiliation not provided to SSRN and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia
Downloads 104 (352,843)

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Tax Incentives, Tax Disincentives, Tax, Government, Entrepreneurs, Bangladesh

10.

An Exploratory Study on Climate-Related Financial Disclosures: International Evidence

Corporate Narrative Reporting: Beyond the Numbers (pp.1-28). Routledge: Taylor and Francis, Forthcoming
Number of pages: 29 Posted: 31 Jan 2022 Last Revised: 01 Feb 2022
Sudipta Bose and Amir Hossain
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia and University of Newcastle (Australia)
Downloads 99 (364,386)

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Climate change; Climate-related financial disclosures; TCFD, Cross-country

11.

Does Female Participation in Strategic Decision-Making Roles Matter for Corporate Social Responsibility Performance?

Accounting & Finance, https://doi.org/10.1111/acfi.12918, 2021
Number of pages: 53 Posted: 13 Apr 2022
Sudipta Bose, Sarowar Hossain, Abdus Sobhan and Karen Handley
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, University of New South Wales (UNSW), Northumbria University and University of Newcastle (Australia) - Faculty of Business and Law
Downloads 90 (386,806)

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Female, corporate social responsibility performance,Chairperson, Chief Executive Officer, Chief Financial Officer, board of directors, audit committee.

12.

Non-Financial Disclosure and Market-Based Firm Performance: The Initiation of Financial Inclusion

Journal of Contemporary Accounting & Economics, 13(3): 263-281
Number of pages: 50 Posted: 14 Aug 2017 Last Revised: 04 Jan 2021
Sudipta Bose, Amitav Saha, Habib Khan and Shajul Islam
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, School of Business, The University of Notre Dame Australia, University of Canberra and Stamford University Bangladesh
Downloads 90 (386,806)
Citation 6

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Financial inclusion disclosure, Banking industry, Firm performance, Emerging economy, Stakeholder theory

13.

"Green Washing" or "Authentic Effort"? An Empirical Investigation of the Quality of Sustainability Reporting by Banks

Accounting, Auditing & Accountability Journal, https://doi.org/10.1108/AAAJ-01-2018-3330
Number of pages: 39 Posted: 01 Dec 2020 Last Revised: 04 Jan 2021
Habib Khan, Sudipta Bose, Abu Mollik and Harun
University of Canberra, Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, UNIVERSITY OF CANBERRA and University of Canberra - Faculty of Business, Government and Law
Downloads 89 (389,399)
Citation 1

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Sustainability reporting quality, Green washing, Authentic effort, Banking industry, Bangladesh

14.

Does Carbon Risk Matter for Corporate Acquisition Decisions?

Journal of Corporate Finance, https://doi.org/10.1016/j.jcorpfin.2021.102058
Number of pages: 51 Posted: 02 Aug 2021
Sudipta Bose, Kristina Minnick and Syed Shams
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, Bentley University and University of Southern Queensland
Downloads 80 (414,861)

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Carbon emissions, Mergers and acquisitions, Corporate governance, Acquisition announcement returns

15.

Do Integrated Financial and Extra-Financial Narrative Disclosures in the Management Commentary Affect Firm Valuation? International Evidence

Corporate Narrative Reporting: Beyond the Numbers (pp.1-28). Routledge: Taylor and Francis, 2021
Number of pages: 28 Posted: 03 Feb 2022
Muhammad Jahangir Ali, Sudipta Bose and Muhammad Shahin Miah
La Trobe University, Department of Accounting, Data Analytics, Economics and Finance, Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia and Coventry University
Downloads 75 (430,282)

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Narrative disclosures, management commentary, firm valuation, institutional ownership, analyst coverage, cross-country

16.

Does Corporate Tax Avoidance Promote Managerial Empire Building?

Journal of Contemporary Accounting & Economics, 18(1):1-27
Number of pages: 55 Posted: 23 Nov 2021 Last Revised: 06 Dec 2021
Syed Shams, Sudipta Bose and Abey Gunasekarage
University of Southern Queensland, Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia and Monash University
Downloads 74 (433,496)

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Tax avoidance; Empire building; Agency problems; Firm valuation

17.

Does Managerial Ability Matter for Corporate Climate Change Disclosures?

Forthcoming, Corporate Governance: An International Review, https://doi.org/10.1111/corg.12436
Number of pages: 51 Posted: 20 Apr 2022
Hussein Daradkeh, Syed Shams, Sudipta Bose and Abey Gunasekarage
University of Southern Queensland, University of Southern Queensland, Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia and Monash University
Downloads 63 (471,303)

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Climate change disclosures; Managerial ability; Governance; Firm value

18.

CEO Power and Corporate Social Responsibility (CSR) Disclosure: Does Stakeholder Influence Matter?

Managerial Auditing Journal, 35(9):1279-1312
Number of pages: 49 Posted: 25 Sep 2020 Last Revised: 04 Jan 2021
Afzalur Rashid, Syed Shams, Sudipta Bose and Habib Khan
University of Southern Queensland, University of Southern Queensland, Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia and University of Canberra
Downloads 58 (490,490)
Citation 2

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Corporate Social Responsibility (CSR), CEO Power, Emerging Economy, Stakeholder Theory

19.

Do IFRS Disclosure Requirements Reduce the Cost of Capital? Evidence from Australia

Accounting & Finance, https://doi.org/10.1111/acfi.12744
Number of pages: 43 Posted: 09 Mar 2021 Last Revised: 20 Jul 2021
Amitav Saha and Sudipta Bose
School of Business, The University of Notre Dame Australia and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia
Downloads 52 (515,029)

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IFRS; Disclosure; Weighted average cost of capital; Cost of equity; Cost of debt; Australia

20.

Do Capital Expenditures Influence Earnings Performance: Evidence from Loss-Making Firms

Accounting and Finance, 2020 https://doi.org/10.1111/acfi.12675
Number of pages: 47 Posted: 04 Mar 2021
Sungsoo Kim, Amitav Saha and Sudipta Bose
Rutgers Business School - Camden, School of Business, The University of Notre Dame Australia and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia
Downloads 52 (515,029)

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Capital expenditures, Loss-making firms, Investment, Near-term earnings performance

21.

Do Family Firms Engage in Less Tax Avoidance than Non-Family Firms? The Corporate Opacity Perspective

Journal of Contemporary Accounting & Economics, 17(2): 1-22
Number of pages: 53 Posted: 10 Jun 2021 Last Revised: 20 Jul 2021
Cheng-Hsun Lee and Sudipta Bose
National Cheng Kung University - Accounting and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia
Downloads 50 (523,898)

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Corporate opacity, tax avoidance, family firms, Type II agency conflict

22.

Philanthropic Giving, Market-Based Performance and Institutional Ownership: Evidence from an Emerging Economy

British Accounting Review, 49(4): 429-444
Number of pages: 43 Posted: 23 Jan 2017 Last Revised: 04 Jan 2021
Sudipta Bose, Jyotirmoy Podder and Kumar Krishna Biswas
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, Torrens University Australia and Australian Institute of Business - Department of Management and Human Resources
Downloads 50 (523,898)
Citation 8

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Philanthropic Giving; Corporate Social Responsibility; Firm Performance; Institutional Shareholders; Emerging Economy

23.

Institutional Characteristics and Outcomes of Corporate Governance in Bangladesh: Research Challenges

The Routledge Companion to Accounting in Emerging Economies, https://doi.org/10.4324/9781351128506
Number of pages: 28 Posted: 08 Aug 2019 Last Revised: 04 Jan 2021
Abdus Sobhan and Sudipta Bose
Northumbria University and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia
Downloads 47 (537,312)
Citation 2

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Corporate governance, Emerging economy, Institutions, Bangladesh

24.

Determinants and Consequences of Student Satisfaction in Australian Universities: Evidence from QILT Surveys

Accounting & Finance, https://doi.org/10.1111/acfi.12930
Number of pages: 49 Posted: 28 Jan 2022 Last Revised: 03 Feb 2022
Kumar Biswas, Sudipta Bose, Millicent Chang and Syed Shams
University of Wollongong, Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, University of Wollongong and University of Southern Queensland
Downloads 45 (546,842)

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Student satisfaction; University performance; Quality Indicators for Learning and Teaching (QILT); Australia

25.

Sustainable Development Goals (SDGs) Reporting and the Role of Country-Level Institutional Factors: An International Evidence

Journal of Cleaner Production, https://doi.org/10.1016/j.jclepro.2021.130290
Number of pages: 34 Posted: 30 Dec 2021
Sudipta Bose and Habib Khan
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia and University of Canberra
Downloads 38 (582,226)

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Sustainable Development Goals, SDGs reporting, Sustainability regulation, Stakeholder-orientation, International

26.

Green Banking Disclosure, Firm Value, and the Moderating Role of a Contextual Factor: Evidence from a Distinctive Regulatory Setting

Business Strategy and the Environment, doi: 10.1002/bse.2832
Number of pages: 47 Posted: 18 May 2021
Habib Khan, Sudipta Bose, Benedict Sheehy and Ali Ali Quazi
University of Canberra, Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, University of Canberra and University of Canberra - School of Business and Government
Downloads 36 (593,292)

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Green disclosure, banking firm value, non-performing loan, banking firm regulatory setting, emerging economy

27.

Does Green Banking Performance Pay Off? Evidence from a Unique Regulatory Setting in Bangladesh

Corporate Governance - An International Review, https://doi.org/10.1111/corg.12349
Number of pages: 51 Posted: 01 Dec 2020 Last Revised: 04 Jan 2021
Sudipta Bose, Habib Khan and Reza Monem
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, University of Canberra and Griffith University - Griffith Business School
Downloads 36 (593,292)
Citation 3

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Green banking performance, Regulatory setting, Banking industry, Financial performance, Political connections, Emerging economy

28.

Regulatory Influences on CSR Practices Within Banks in an Emerging Economy: Do Banks Merely Comply?

Critical Perspectives on Accouting, 71: 1-20
Number of pages: 56 Posted: 08 Aug 2019 Last Revised: 12 Apr 2021
Habib Khan, Sudipta Bose and Raechel Johns
University of Canberra, Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia and Independent
Downloads 36 (593,292)
Citation 3

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Strategic responses; Institutional influences; CSR regulations; CSR practices; Banks; Bangladesh

29.

Environmental Sustainability, Governance, National Culture and COVID-19 Impact: International Evidence and Implications

Downloads 29 (641,925)

Environmental Sustainability, Governance, National Culture and COVID-19 Impact: International Evidence and Implications

Number of pages: 23 Posted: 20 Jun 2022 Last Revised: 24 Jun 2022
Sudipta Bose, Dessalegn Mihret, Muhammad Jahangir Ali and Syed Shams
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, RMIT University, La Trobe University, Department of Accounting, Data Analytics, Economics and Finance and University of Southern Queensland
Downloads 25 (690,227)

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COVID-19; Coronavirus; Climate change; Carbon emissions; Deep ecology; Governance effectiveness, National culture

Environmental Sustainability, Governance, National Culture and COVID-19 Impact: International Evidence and Implications

Number of pages: 23 Posted: 26 Jul 2022
Sudipta Bose, Dessalegn Mihret, Muhammad Jahangir Ali and Syed Shams
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, RMIT University, La Trobe University, Department of Accounting, Data Analytics, Economics and Finance and University of Southern Queensland
Downloads 4 (884,565)

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COVID-19, Coronavirus, Climate change, Carbon emissions, Deep ecology, Governance effectiveness, National culture

30.

Do the Business Cycle and Revenue Diversification Matter for Banks’ Capital Buffer and Credit Risk: Evidence from ASEAN Banks

Journal of Contemporary Accounting and Economics, 6(1):1-19
Number of pages: 45 Posted: 21 Mar 2020 Last Revised: 04 Jan 2021
Nafisa Zabeen Ovi, Sudipta Bose, Abey Gunasekarage and Syed Shams
Monash Business School, Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, Monash University and University of Southern Queensland
Downloads 24 (670,187)

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Basel III Accord, Business Cycle, Capital Buffer, Credit Risk, Revenue Diversification

31.

The Value Relevance of Corporate Social Responsibility (CSR) Expenditure: Evidence from Regulatory Decisions

Abacus, 56(4): 455-494, 2020
Number of pages: 57 Posted: 04 Mar 2021
Sudipta Bose, Amitav Saha and Indra Abeysekera
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, School of Business, The University of Notre Dame Australia and affiliation not provided to SSRN
Downloads 22 (685,397)

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CSR expenditure, value relevance, banking industry, abnormal CSR expenditure, emerging economy

32.

Does CEO–Audit Committee/Board Interlocking Matter for Corporate Social Responsibility?

Journal of Business Ethics, 2021
Number of pages: 52 Posted: 16 Jun 2021
Sudipta Bose, Muhammad Jahangir Ali, Sarowar Hossain and Abul Shamsuddin
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, La Trobe University, Department of Accounting, Data Analytics, Economics and Finance, University of New South Wales (UNSW) and University of Newcastle (Australia) - Newcastle Business School
Downloads 20 (700,856)

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CSR performance, CEO–audit committee interlocks, CEO–board interlocks, social ties, financial performance

33.

Diffusion of Integrated Reporting, Insights, and Potential Avenues for Future Research

Forthcoming, Accounting & Finance, https://doi.org/10.1111/acfi.12981
Number of pages: 70 Posted: 30 Jun 2022
Amir Hossain, Sudipta Bose and Abul Shamsuddin
University of Newcastle (Australia), Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia and University of Newcastle (Australia) - Newcastle Business School
Downloads 17 (725,133)

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Integrated reporting; Diffusion; Economic consequences; Integrated reporting assurance; Determinants; International Integrated Reporting Council (IIRC)

34.

Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence on the Causal Link

Abacus, Forthcoming
Number of pages: 58
Sudipta Bose and Chuan Yu
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia and UNSW Australia Business School, School of Accounting
Downloads 1

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Corporate social responsibility (CSR) performance; Earnings quality; Granger causality; Cost of equity capital

35.

Valuation Relevance of Internal Carbon Pricing: International Evidence

Posted: 30 Aug 2021
Sudipta Bose
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia

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Internal carbon pricing; Value relevance; Market valuation; Cross-country

36.

Does Carbon Risk Influence Stock Price Crash Risk? International Evidence

Posted: 12 Jul 2021 Last Revised: 25 May 2022
Sudipta Bose, Edwin Lim, Kristina Minnick, Patrick J. Schorno and Syed Shams
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, Deakin University - Department of Accounting, Bentley University, KPMG, USA and University of Southern Queensland

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Carbon risk, Climate change disclosures, Stock price crash risk, Cross-country

37.

Gender Diversity in the Boardroom and Financial Performance of Commercial Banks: Evidence from Bangladesh

The Cost & Management, Vol. 34, No. 6, pp. 70-74, November-December 2006
Posted: 13 Nov 2007 Last Revised: 14 Jul 2015
Probal Dutta and Sudipta Bose
BRAC University and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia

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Gender diversity, Board of Directors, Financial Performance and Commercial Banks

38.

Corporate Social and Environmental Reporting on Corporate Websites: A Study on Listed Companies of Bangladesh

The Cost and Management, Vol. 35, No. 4, pp. 31-49, July-August 2007
Posted: 13 Nov 2007 Last Revised: 15 Jul 2014
Probal Dutta and Sudipta Bose
Independent and Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia

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Corporate Social and Environmental Information, Media Richness, Internet, Corporate Website and Paper-based Reporting