Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal International Journal of Financial, Accounting, and Management Research of Islamic Economics (RIE)
Ahmed, Md. Adnan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Impact of off-balance sheet activities on bank profitability: Evidence from Bangladesh Ahmed, Md. Adnan; Rozario, Karin Paulina
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.2510

Abstract

Purpose: This study explores the role of off-balance sheet (OBS) activities in enhancing bank profitability in Bangladesh. In this emerging economy, banks increasingly rely on such exposures to diversify revenue streams. Despite their growing significance, the impact of OBS activities—such as loan commitments, guarantees, and derivatives—on profitability remains underexplored in similar contexts. Methods: Using a panel dataset of Bangladeshi banks, the study employs Generalized Least Squares (GLS) and Panel Corrected Standard Errors (PCSE) models to address key methodological challenges, including heteroskedasticity and cross-sectional dependency. These techniques ensure robust and reliable findings. Results: The findings reveal a positive and statistically significant relationship between OBS activities and bank profitability, emphasizing their role in enhancing financial performance without increasing balance sheet risks. This relationship holds even after controlling for factors such as bank age, credit risk, lending practices, bank size, GDP growth, and the COVID-19 pandemic. Limitations: The study focuses on a single emerging economy, which may limit the generalizability of the findings. Additionally, the dataset spans a specific period, restricting insights into long-term effects. Contribution: This research contributes to the limited literature on OBS activities in emerging markets, providing valuable insights for bank managers and policymakers. Managers can leverage OBS activities to boost profitability, while regulators must maintain oversight to ensure financial stability. The study also offers a foundation for future research on long-term dynamics and cross-country comparisons.
The Impact of Basel Standards on Default Risk: A Case of Islamic Banks in Bangladesh Ahmed, Md. Adnan; Mahmud, Imran
Research of Islamic Economics Vol. 3 No. 1 (2025): JULY 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rie.v3i1.460

Abstract

Default risk is a major concern for banks and is shaped by both internal and external factors. Regulatory frameworks like Basel III aim to mitigate such risks. This study investigates the impact of Basel III standards on the default risk of Islamic banks in Bangladesh, focusing on three key indicators: Capital Adequacy Ratio (CAR), Liquidity Coverage Ratio (LCR), and Net Stable Funding Ratio (NSFR). The research covers all Islamic banks in Bangladesh and utilizes secondary data from annual reports. Default risk is assessed using the z-score, where a higher score indicates a lower probability of insolvency. Control variables include credit risk, investment propensity, off-balance sheet exposure, economic growth, and lending rates. A Random Effects Model is employed, with Panel-Corrected Standard Errors (PCSE) applied to address heteroskedasticity, autocorrelation, and cross-sectional dependency. Findings reveal that CAR, LCR, and NSFR significantly reduce default risk, highlighting the effectiveness of Basel III measures in strengthening financial stability. This study uniquely emphasizes Islamic banks and explores the alignment between globally recognized regulatory standards and Sharia-compliant banking. The results offer valuable insights for regulators, policymakers, and bank managers striving to balance regulatory compliance with the principles of Islamic finance.
Impact of off-balance sheet activities on bank profitability: Evidence from Bangladesh Ahmed, Md. Adnan; Rozario, Karin Paulina
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.2510

Abstract

Purpose: This study explores the role of off-balance sheet (OBS) activities in enhancing bank profitability in Bangladesh. In this emerging economy, banks increasingly rely on such exposures to diversify revenue streams. Despite their growing significance, the impact of OBS activities—such as loan commitments, guarantees, and derivatives—on profitability remains underexplored in similar contexts. Methods: Using a panel dataset of Bangladeshi banks, the study employs Generalized Least Squares (GLS) and Panel Corrected Standard Errors (PCSE) models to address key methodological challenges, including heteroskedasticity and cross-sectional dependency. These techniques ensure robust and reliable findings. Results: The findings reveal a positive and statistically significant relationship between OBS activities and bank profitability, emphasizing their role in enhancing financial performance without increasing balance sheet risks. This relationship holds even after controlling for factors such as bank age, credit risk, lending practices, bank size, GDP growth, and the COVID-19 pandemic. Limitations: The study focuses on a single emerging economy, which may limit the generalizability of the findings. Additionally, the dataset spans a specific period, restricting insights into long-term effects. Contribution: This research contributes to the limited literature on OBS activities in emerging markets, providing valuable insights for bank managers and policymakers. Managers can leverage OBS activities to boost profitability, while regulators must maintain oversight to ensure financial stability. The study also offers a foundation for future research on long-term dynamics and cross-country comparisons.
Co-Authors Mahmud, Imran Rozario, Karin Paulina