Ratan Ghosh
Assistant Professor
.png)
.png)
Department of Business Administration in Accounting & Information Systems
Faculty of Business Studies (FBS)
ratan.ghosh@bup.edu.bd
BANGLADESH UNIVERSITY OF
PROFESSIONALS
Mirpur Cantonment, Dhaka-1216
.png)
Overview
.png)
Education
.png)
Publication
Research Activites
.png)
Awards
.png)
Course Taught
Biography
Ratan Ghosh has attended in Master of Business Administration in Accounting and Information Systems from University of Dhaka in 2016. Currently, Mr. Ghosh is serving as an Assistant Professor of Accounting at Bangladesh University of Professionals(BUP). Before joining at BUP, He has worked as a Lecturer in Daffodil International University, Bangladesh. Mr. Ghosh has also worked as a Research Assistant in Centre of Accounting for Capital Market Development (A project of World Bank and University Grants Commission, Bangladesh). His current research interest includes corporate governance, financial reporting, earnings quality and sustainability reporting. Mr. Ghosh is also pursuing professional accounting degree, Cost and Management Accountancy (CMA), under The Institute of Cost and Management Accountants of Bangladesh (ICMAB).
Last Updated: 06 Oct 2026
Education
S.S.C, গণবিদ্যা নিকেতন উচ্চ বিদ্যালয়
H.S.C, নটর ডেম কলেজ
B.B.A, ঢাকা বিশ্ববিদ্যালয়
M.B.A, ঢাকা বিশ্ববিদ্যালয়
H.S.C, নটর ডেম কলেজ
B.B.A, ঢাকা বিশ্ববিদ্যালয়
M.B.A, ঢাকা বিশ্ববিদ্যালয়
Last Updated: 06 Oct 2026
Journal Publication
1. Khatun, A. and Ghosh, R. (2019), "Corporate Governance Practices and Non-performing Loans of Banking Sector of Bangladesh: A Panel Data Analysis", International Journal of Accounting and Financial Reporting, vol-9(2), pp-12-28, accessible at http://www.macrothink.org/journal/index.php/ijafr/article/view/14503/pdf" target="_blank" style="color: #00796b; word-break: break-all;">, ABDC (C) Indexed
2. Ghosh, R. (2019), "Financial Inclusion towards SDG Target 8.10: An Evaluation", Asia Pacific Journal of Finance and Risk Management, vol-10(1), pp-62-71, accessible at https://www.elkjournals.com/journalcurrentissue.asp?JType=EAPJFRM&VType=10&IType=1" target="_blank" style="color: #00796b; word-break: break-all;">
3. Hamid, M.K. and Ghosh, R. (2019), "Impact of Firm-Specific Attributes and Macroeconomic Conditions on Performance: Empirical Evidence from Banking Sector of Bangladesh", European Journal of Applied Business and Management, vol-5(3), pp-20-31, accessible at https://nidisag.isag.pt/index.php/IJAM/article/view/451/pdf_99" target="_blank" style="color: #00796b; word-break: break-all;"> .
4. Ghosh, R., Hamid, M.K. and Rana, M.S. (2019), "Impact of Bank-Specific Factors on Non-Performing Loans (NPL): Empirical Evidence from Listed Private Commercial Banks of Bangladesh", The Jahangirnagar Journal of Business Studies, vol-8(1), pp-111-123.
5. Ghosh, R., Ahmed, T. and Khan, Z.I. (2020), "Assessing the Resilience of the Banking System of Bangladesh: A Micro Stress Testing Approach", European Journal of Applied Business and Management, vol-6(2), pp-1-34, accessible at https://nidisag.isag.pt/index.php/IJAM/article/view/498/pdf" target="_blank" style="color: #00796b; word-break: break-all;">
6. Ghosh, R., Sen, K.K. and Riva, F. (2020), "Behavioral determinants of nonperforming loans in Bangladesh", Asian Journal of Accounting Research, Emerald Publishing Group. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AJAR-03-2020-0018, accessible at ,https://www.emerald.com/insight/content/doi/10.1108/AJAR-03-2020-0018/full/html., SCOPUS Indexed, ABDC (C) Indexed
7. Ghosh, R. and Saima, F.N. (2021), "Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches", Asian Journal of Accounting Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AJAR-10-2020-0102 , SCOPUS Indexed, ABDC (C) Indexed
8. Islam, S.M.T., Ghosh, R. and Khatun, A. (2021),"Slack resources, free cash flow and corporate social responsibility expenditure: evidence from an emerging economy", Journal ofAccounting in Emerging Economies, Vol. ahead-of-print No.ahead-of-print. https://doi.org/10.1108/JAEE-09-2020-0248, SCOPUS (Q1) Indexed, ABDC (B) Indexed, ESCI (WoS) Indexed
9. Fariha, R., Hossain, M.M. and Ghosh, R. (2021), "Board Characteristics, Audit Committee Attributes and Firm Performance: Empirical evidence from Emerging Economy", Asian Journal of Accounting Research Vol. ahead-of-print No. ahead-of-print, https://doi.org/10.1108/AJAR-11-2020-0115 SCOPUS Indexed, ABDC (C) Indexed
10. Sultana, R., Ghosh, R. and Sen, K.K. (2021), " Impact of COVID-19 pandemic on Financial Reporting and Disclosure Practices: Empirical Evidence from Bangladesh", Asian Journal of Economics and Banking, Emerald Publishing Group, vol-ahead-of-print https://doi.org/10.1108/AJEB-09-2021-0110
11. Sen, K. K., Abedin, M. T., & Ghosh, R. (2021). "Local Stock Market Integration with International Gold and Oil Price", Journal of Financial Markets and Governance, vol.1, pp.91-100. https://doi.org/10.54728/2112211640063256
12. Saima, F.N., Rahman, M.H.A. and Ghosh, R. (2022), “MFS Usage Intention during COVID-19 and Beyond: An Integration of Health Belief and Expectation Confirmation Model", Journal of Economic and Administrative Sciences, Emerald Publishing Group, Accepted for publication, https://doi.org/10.1108/JEAS-07-2021-0133, ESCI (WoS) Indexed and ABDC (C) Indexed
13. Khatun, A., Ghosh, R. and Kabir, S. (2022), "Earnings manipulation behavior in the banking industry of Bangladesh: the strategical implication of Beneish M-score model", Arab Gulf Journal of Scientific Research, Emerald Publishing Group, vol-ahead-of-print https://doi.org/10.1108/AGJSR-03-2022-0001, SCOPUS Indexed and ESCI (Wos) Indexed
14. Ghosh, R., Khatun, A. and Khanam, Z. (2022), "The relationship between social media based teaching and Academic performance during COVID-19", Quality Assurance in Education, Emerald Publishing Group, Accepted For Publication, SCOPUS (Q2) Indexed, ESCI (WoS) Indexed [IF 1.28], ABS (1) Indexed
15. Khanom, Z. and Ghosh, R. (2022), “Impact of Sustainable Supply Chain Management on Cost Performance: Empirical evidence from Manufacturing Companies of Bangladesh”, Journal of Economic and Administrative Sciences DOI: 10.1108/JEAS-02-2022-0050, ESCI (WoS) Indexed and ABDC (C) Indexed
16. Sen, K.K., Abedin, M.T., Hossain, T.and Ghosh, R. (2022), "AuditCommittee Independence, Director Ownership, Audit Quality and Non-PerformingLoans", Asian Journal ofAccounting and Governance, vol. 18, pp. 1-14,Doi. 10.17576/AJAG-2022-18-05, accessible at https://ejournals.ukm.my/ajac/article/view/37372/13528, ESCI (WoS) and ABDC (C) Indexed
17. Ghosh, R. (2023), "As investors sow, can they reap? Examining the moderating effect of investment opportunity on the relationship between financial literacy and investment decision", Global Knowledge, Memory and Communication, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/GKMC-04-2023-0147 (SCOPUS (Q2), ABDC (B) Ranked and ESCI indexed)
18. Saima, F.N. and Ghosh, R. (2024), "Is the capital market of Bangladesh ready to reap the benefits of voluntary Integrated Reporting disclosures? Insights from the equity investment experts", International Journal of Disclosure and Governance, (Accepted for Publication), SCOPUS (Q2), ABDC (B) Ranked, ABS (2), ESCI Indexed, Impact Factor: 2.70
Last Updated: 06 Oct 2026
Conference Papers
1. Hamid, M.K. and Ghosh, R. (2018), "Do Firm Characteristics and Macroeconomic Conditions Explain Profitability in Banking Sector of Bangladesh?" presented at International Conference on Finance for Sustainable Growth and Development organized by Department of Finance, University of Chittagong, Bangladesh.
2. Ghosh, R. (2018), "State of Financial Inclusion: An Evaluative Study on Implementation of SDG 8.10 in Bangladesh", presented at International Conference on Rethinking Development in South Asia, organized by Social Science Research Institute, University of Chittagong, Bangladesh.
3. Shil, M., Ghosh, R. and Barman, R. (2020), "Funding Accessibility for Micro-Entrepreneurs: An Empirical Analysis based on Bangladesh", presented at International Conference on Management of Innovation and Sustainability: Vision 2041, organized by Institute of Business Administration (IBA), University of Dhaka, Bangladesh.
Last Updated: 06 Oct 2026
Books
1. Ghosh, R. and Khatun, A. (2022), "Role of Technological Readiness on the Adoption of Artificial Intelligence in Accounting Profession: Evidence from a developing economy", AI-Enabled Agile Internet of Things for Sustainable FinTech Ecosystems, IGI Global,https://doi.org/10.4018/978-1-6684-4176-3.ch008 (SCOPUS Indexed)
2. Saima, F.N., Rahman, M.H.A. and Ghosh, R. (2022), "Gender diversity in Fintech: an effort towards creating an inclusive and sustainable industry", AI-Enabled Agile Internet of Things for Sustainable FinTech Ecosystems, IGI Global, https://doi.org/10.4018/978-1-6684-4176-3.ch004 (SCOPUS Indexed)
3. Ghosh, R. and Anjum, I. (2022), "Tourism Events, Festivals and Technology Application in Asia: Directions for Future Research". In: Hassan, A. (eds) Technology Application in Tourism Fairs, Festivals and Events in Asia. Springer, Singapore. https://doi.org/10.1007/978-981-16-8070-0_23
Last Updated: 06 Oct 2026
Researchs
Financial Resiliency, Corporate Governance, Financial Reporting
Last Updated: 06 Oct 2026
Awards
Awarded with Dean's Merit award for academic excellence in 2016
Awarded with Merit Scholarship from Dutch Bangla Bank Foundation
Emerald Literati Award 2023 for Outstanding Paper
Last Updated: 06 Oct 2026
Courses
ACT3102: Corporate Finance
ALD2204: Macroeconomics
ACT4202: Financial Statement Analysis
ACT6103: Corporate Governance and Accountability
ACT4102: Ethical Issues in Accounting
ACT7301: Forensic Accounting
Financial Management
Last Updated: 06 Oct 2026
S.S.C, গণবিদ্যা নিকেতন উচ্চ বিদ্যালয়
H.S.C, নটর ডেম কলেজ
B.B.A, ঢাকা বিশ্ববিদ্যালয়
M.B.A, ঢাকা বিশ্ববিদ্যালয়
H.S.C, নটর ডেম কলেজ
B.B.A, ঢাকা বিশ্ববিদ্যালয়
M.B.A, ঢাকা বিশ্ববিদ্যালয়
Last Updated: 06 Oct 2026
1. Khatun, A. and Ghosh, R. (2019), "Corporate Governance Practices and Non-performing Loans of Banking Sector of Bangladesh: A Panel Data Analysis", International Journal of Accounting and Financial Reporting, vol-9(2), pp-12-28, accessible at http://www.macrothink.org/journal/index.php/ijafr/article/view/14503/pdf" target="_blank" style="color: #00796b; word-break: break-all;">, ABDC (C) Indexed
2. Ghosh, R. (2019), "Financial Inclusion towards SDG Target 8.10: An Evaluation", Asia Pacific Journal of Finance and Risk Management, vol-10(1), pp-62-71, accessible at https://www.elkjournals.com/journalcurrentissue.asp?JType=EAPJFRM&VType=10&IType=1" target="_blank" style="color: #00796b; word-break: break-all;">
3. Hamid, M.K. and Ghosh, R. (2019), "Impact of Firm-Specific Attributes and Macroeconomic Conditions on Performance: Empirical Evidence from Banking Sector of Bangladesh", European Journal of Applied Business and Management, vol-5(3), pp-20-31, accessible at https://nidisag.isag.pt/index.php/IJAM/article/view/451/pdf_99" target="_blank" style="color: #00796b; word-break: break-all;"> .
4. Ghosh, R., Hamid, M.K. and Rana, M.S. (2019), "Impact of Bank-Specific Factors on Non-Performing Loans (NPL): Empirical Evidence from Listed Private Commercial Banks of Bangladesh", The Jahangirnagar Journal of Business Studies, vol-8(1), pp-111-123.
5. Ghosh, R., Ahmed, T. and Khan, Z.I. (2020), "Assessing the Resilience of the Banking System of Bangladesh: A Micro Stress Testing Approach", European Journal of Applied Business and Management, vol-6(2), pp-1-34, accessible at https://nidisag.isag.pt/index.php/IJAM/article/view/498/pdf" target="_blank" style="color: #00796b; word-break: break-all;">
6. Ghosh, R., Sen, K.K. and Riva, F. (2020), "Behavioral determinants of nonperforming loans in Bangladesh", Asian Journal of Accounting Research, Emerald Publishing Group. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AJAR-03-2020-0018, accessible at ,https://www.emerald.com/insight/content/doi/10.1108/AJAR-03-2020-0018/full/html., SCOPUS Indexed, ABDC (C) Indexed
7. Ghosh, R. and Saima, F.N. (2021), "Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches", Asian Journal of Accounting Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AJAR-10-2020-0102 , SCOPUS Indexed, ABDC (C) Indexed
8. Islam, S.M.T., Ghosh, R. and Khatun, A. (2021),"Slack resources, free cash flow and corporate social responsibility expenditure: evidence from an emerging economy", Journal ofAccounting in Emerging Economies, Vol. ahead-of-print No.ahead-of-print. https://doi.org/10.1108/JAEE-09-2020-0248, SCOPUS (Q1) Indexed, ABDC (B) Indexed, ESCI (WoS) Indexed
9. Fariha, R., Hossain, M.M. and Ghosh, R. (2021), "Board Characteristics, Audit Committee Attributes and Firm Performance: Empirical evidence from Emerging Economy", Asian Journal of Accounting Research Vol. ahead-of-print No. ahead-of-print, https://doi.org/10.1108/AJAR-11-2020-0115 SCOPUS Indexed, ABDC (C) Indexed
10. Sultana, R., Ghosh, R. and Sen, K.K. (2021), " Impact of COVID-19 pandemic on Financial Reporting and Disclosure Practices: Empirical Evidence from Bangladesh", Asian Journal of Economics and Banking, Emerald Publishing Group, vol-ahead-of-print https://doi.org/10.1108/AJEB-09-2021-0110
11. Sen, K. K., Abedin, M. T., & Ghosh, R. (2021). "Local Stock Market Integration with International Gold and Oil Price", Journal of Financial Markets and Governance, vol.1, pp.91-100. https://doi.org/10.54728/2112211640063256
12. Saima, F.N., Rahman, M.H.A. and Ghosh, R. (2022), “MFS Usage Intention during COVID-19 and Beyond: An Integration of Health Belief and Expectation Confirmation Model", Journal of Economic and Administrative Sciences, Emerald Publishing Group, Accepted for publication, https://doi.org/10.1108/JEAS-07-2021-0133, ESCI (WoS) Indexed and ABDC (C) Indexed
13. Khatun, A., Ghosh, R. and Kabir, S. (2022), "Earnings manipulation behavior in the banking industry of Bangladesh: the strategical implication of Beneish M-score model", Arab Gulf Journal of Scientific Research, Emerald Publishing Group, vol-ahead-of-print https://doi.org/10.1108/AGJSR-03-2022-0001, SCOPUS Indexed and ESCI (Wos) Indexed
14. Ghosh, R., Khatun, A. and Khanam, Z. (2022), "The relationship between social media based teaching and Academic performance during COVID-19", Quality Assurance in Education, Emerald Publishing Group, Accepted For Publication, SCOPUS (Q2) Indexed, ESCI (WoS) Indexed [IF 1.28], ABS (1) Indexed
15. Khanom, Z. and Ghosh, R. (2022), “Impact of Sustainable Supply Chain Management on Cost Performance: Empirical evidence from Manufacturing Companies of Bangladesh”, Journal of Economic and Administrative Sciences DOI: 10.1108/JEAS-02-2022-0050, ESCI (WoS) Indexed and ABDC (C) Indexed
16. Sen, K.K., Abedin, M.T., Hossain, T.and Ghosh, R. (2022), "AuditCommittee Independence, Director Ownership, Audit Quality and Non-PerformingLoans", Asian Journal ofAccounting and Governance, vol. 18, pp. 1-14,Doi. 10.17576/AJAG-2022-18-05, accessible at https://ejournals.ukm.my/ajac/article/view/37372/13528, ESCI (WoS) and ABDC (C) Indexed
17. Ghosh, R. (2023), "As investors sow, can they reap? Examining the moderating effect of investment opportunity on the relationship between financial literacy and investment decision", Global Knowledge, Memory and Communication, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/GKMC-04-2023-0147 (SCOPUS (Q2), ABDC (B) Ranked and ESCI indexed)
18. Saima, F.N. and Ghosh, R. (2024), "Is the capital market of Bangladesh ready to reap the benefits of voluntary Integrated Reporting disclosures? Insights from the equity investment experts", International Journal of Disclosure and Governance, (Accepted for Publication), SCOPUS (Q2), ABDC (B) Ranked, ABS (2), ESCI Indexed, Impact Factor: 2.70
Last Updated: 06 Oct 2026
1. Hamid, M.K. and Ghosh, R. (2018), "Do Firm Characteristics and Macroeconomic Conditions Explain Profitability in Banking Sector of Bangladesh?" presented at International Conference on Finance for Sustainable Growth and Development organized by Department of Finance, University of Chittagong, Bangladesh.
2. Ghosh, R. (2018), "State of Financial Inclusion: An Evaluative Study on Implementation of SDG 8.10 in Bangladesh", presented at International Conference on Rethinking Development in South Asia, organized by Social Science Research Institute, University of Chittagong, Bangladesh.
3. Shil, M., Ghosh, R. and Barman, R. (2020), "Funding Accessibility for Micro-Entrepreneurs: An Empirical Analysis based on Bangladesh", presented at International Conference on Management of Innovation and Sustainability: Vision 2041, organized by Institute of Business Administration (IBA), University of Dhaka, Bangladesh.
Last Updated: 06 Oct 2026
1. Ghosh, R. and Khatun, A. (2022), "Role of Technological Readiness on the Adoption of Artificial Intelligence in Accounting Profession: Evidence from a developing economy", AI-Enabled Agile Internet of Things for Sustainable FinTech Ecosystems, IGI Global,https://doi.org/10.4018/978-1-6684-4176-3.ch008 (SCOPUS Indexed)
2. Saima, F.N., Rahman, M.H.A. and Ghosh, R. (2022), "Gender diversity in Fintech: an effort towards creating an inclusive and sustainable industry", AI-Enabled Agile Internet of Things for Sustainable FinTech Ecosystems, IGI Global, https://doi.org/10.4018/978-1-6684-4176-3.ch004 (SCOPUS Indexed)
3. Ghosh, R. and Anjum, I. (2022), "Tourism Events, Festivals and Technology Application in Asia: Directions for Future Research". In: Hassan, A. (eds) Technology Application in Tourism Fairs, Festivals and Events in Asia. Springer, Singapore. https://doi.org/10.1007/978-981-16-8070-0_23
Last Updated: 06 Oct 2026
Financial Resiliency, Corporate Governance, Financial Reporting
Last Updated: 06 Oct 2026
Awarded with Dean's Merit award for academic excellence in 2016
Awarded with Merit Scholarship from Dutch Bangla Bank Foundation
Emerald Literati Award 2023 for Outstanding Paper
Last Updated: 06 Oct 2026
ACT3102: Corporate Finance
ALD2204: Macroeconomics
ACT4202: Financial Statement Analysis
ACT6103: Corporate Governance and Accountability
ACT4102: Ethical Issues in Accounting
ACT7301: Forensic Accounting
Financial Management
Last Updated: 06 Oct 2026