Hasan, A.K.M.K. and Yasushi Suzuki 2020. An Institutional Approach to Understanding the Lack of Prudence in Rating by Bangladeshi External Credit Assessment Institutions (ECAIS). International Journal of Economics, Management and Accounting. 28, 1 (Jun. 2020), 215–247. DOI:https://doi.org/10.31436/ijema.v28i1.782.