A. T. M. Fahimul Islam

Contact number: +8801752905407 

Academic mail ID: fahim@ius.edu.bd

Educational Qualifications:

Publications:

1. Financial Performance of Fuel and Power Industry of an Emerging Capital Market of Bangladesh: An Analysis on Some Firms Listed with Dhaka Stock Exchange.
   
   Abstruct:Fuel and power industry has significant influence on the economy of Bangladesh. This notion persuades to investigate the financial performance of fuel & power industry in Bangladesh. The analysis of this study considered secondary data which were collected from the annual reports of 10 selected companies belongs to fuel & power industry as well as listed with Dhaka Stock Exchange from the year 2015 to 2019. To measure the financial performance the study used few financial indicators such as liquidity ratio, asset management ratio, profitability ratio, debt management ratio, and market value ratio to come to a conclusion. The analysis revealed that Summit Power Limited has strengthen its performance regarding liquidity, asset management and profitability compared to the other companies. Moreover, LINDE Bangladesh limited regarded as top performer in case of return on asset, return on equity and market value ratio than that of others. Nevertheless, the study also found that some companies are very prospective and showed remarkable performance in terms of profitability and debt management. The practitioners and policy makers of the respective company and industry should consider the findings of the study to overcome the problems consisted with them to enhance the financial performance of the fuel and power industry as a whole.
   
   
2. Corporate Governance and Risk Disclosure: Evidence from Listed Pharmaceuticals and Chemicals Companies Of Bnagladesh.
   
   Abstruct: The objective of this study is to look at the effects of corporate governance on the number of risk factors disclosed by the Pharmaceuticals and Chemicals Industry in Bangladesh. The research also aims to identify the types and quantity of risk factors disclosed by these companies. Secondary data has been collected from the 30 Pharmaceuticals and Chemicals companies listed in the Dhaka Stock Exchange for the years 2018 to 2020. Data has been collected from the respective companies' annual reports. The result indicates that most of the companies disclosed credit risk and liquidity risk as internal risk factors. In case of external risk factors disclosure, most of the companies disclosed interest rate risk, exchange rate risk and market & technology related risk factors. The risk disclosure trend analysis also suggests that risk disclosure practice has improved with time, but it is still in its early stages. The empirical data suggest that the most important determinants of risk disclosure factors are audit committee independence, company size, and age. There is no significant relationship between board size, board independence, audit committee size, and big four audit firm. This research has addressed a gap in risk reporting processes and urged corporate executives to publish more risk information. The findings have significance for financial analysts, prospective researchers, and policymakers. However, the study is confined to a specific industry and period, and the results may differ if the time frame and industries are changed.