Md. Abdul Halim is a Lecturer in the Department of Accounting, the Faculty of Business Studies at Mawlana Bhashani Science and Technology University.Mr. Halim was Ex-Lecturer at the Department of Business Administration, German University Bangladesh and Institute of Science Trade and Technology. He was also a research assistant at the Institute for Advanced Research, at the United International University, Dhaka, 1212. He received his MBA & BBA (AIS) from the Department of Business Administration, MBSTU. His primary research interests are in financial economics, risk management, corporate taxation, corporate governance, technology and innovation, etc. He has published in peer-reviewed international journals and contributes to academic discourse on sustainable finance and economic policy. Moreover, he is a regular reviewer of the international prestigious Journals. Md. Abdul Halim can be reached at E-mail: halim.ac.mbstu@gmail.com https://orcid.org/0000-0001-7172-3650