Table 1

Sample selection procedure

Sample selection procedure (2015–2019)No. of firms
Total number of firms
Bangladesh (listed on DSE)23
India (collected from Nifty 500 index companies listed on NSE)28
Pakistan (listed on PSX)33
Total firms84
Less: firms not fulfilled the criteria mentioned above (Bangladesh: 4; Pakistan: 5; India: 0)9
Total final sample (Bangladesh: 19; Pakistan: 28; India: 28)75
Total of observations in five years (75 × 05)
(Bangladesh: 19*5; Pakistan: 28*5; India: 28*5)
375
Less: Data missing in firm year observations (Bangladesh: 10; Pakistan: 14; India: 5)29
Final sample firm-year observations (Bangladesh: 85; Pakistan: 126; India: 135)346

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