Hasan, A. K. M. K., and Yasushi Suzuki. “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, vol. 28, no. 1, June 2020, pp. 215-47, https://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/782.