Mr Kazi ABM Afzal Hossain

Research project: Impact of Political Costs on Environmental Performance and Earnings Management

Abstract

With the backdrop of the UK Government's net-zero emissions target and the potential penalties for non-compliance and incentives for environmentally responsible firms, this study will explore the relationship between the political costs of environmental performance and managerial behaviour in financial reporting. It would also investigate the long-term impact of voluntary environmental disclosures on firms' sustainability. The study emphasizes the continued focus on firms' environmental responsibilities and the stress to disclose performance. 

  • Research degree: PhD
  • Title of project: Impact of Political Costs on Environmental Performance and Earnings Management
  • Other research supervisor: Dr George Giannopoulos

Biography

I am pursuing PhD course at the Kingston Business School with an ambition to contribute to the existing knowledge of my field and to make a meaningful impact on society through research. I achieved my MIBM degree with distinction in 2022 from the same business school and before that, I earned MBA and BBA (Honours) degrees from Islamic University in Bangladesh.

At present, I am working as a Teaching Fellow (Part-time) in the Department of Accounting, Economics and Finance at the University of Portsmouth. In my early career, I worked as a lecturer in accounting at Metropolitan University, Sylhet, Bangladesh and later, worked for several other business organizations including commercial banks, a non-bank financial institution, and a telecom operator. 

I want to continue my career in academia, aiming to leverage my research skills to foster academic excellence and inspire and guide the next generation of scholars. 

Areas of research interest

  • Earnings Management
  • Political Cost
  • Environmental performance
  • Environmental Disclosure
  • Corporate Governance
  • ESG

Qualifications

  • MRes - Master of Research, Kingston University, UK
  • MSc in International Business Management with Project Management, Department of Strategy, Marketing and Innovation, Kingston University, UK
  • Master of Business Administration (MBA), Department of Accounting and Information Systems, Islamic University, Bangladesh
  • Bachelor of Business Administration (With Honours in Accounting), Department of Accounting and Information Systems, Islamic University, Bangladesh

Funding or awards received

  • KU-Funded PhD Studentship 2022

Publications

Giannopoulos, G., Kihle Fagernes, R.V., Elmarzouky, M. and Afzal Hossain, K.A.B.M., 2022. The ESG disclosure and the financial performance of Norwegian listed firms. Journal of Risk and Financial Management, 15(6), p.237.

Conference papers

Political Cost: An Incentive for Earnings Management, accepted for presentation at Accounting and Accountability in Emerging Economies (AAEE) 2023