Bangladesh SME data combines a cross-sectional survey of 380 firms across eight administrative divisions with a macroeconomic panel from 2010 to 2024. The dataset, authored by Ripon Chandra Das and hosted by Harvard Dataverse, quantifies the association between IFRS for SMEs adoption and firm-level performance metrics like return on assets, as well as national GDP growth. Findings reference prior studies from the University of Dhaka, University of Chittagong, University of Rajshahi, ICAB, and ICMAB.
Use Cases
- Regression analysis on the relationship between IFRS adoption and firm performance based on reported beta coefficients for return on assets.
- Macroeconomic modeling of GDP growth drivers based on the share of IFRS-aligned SMEs.
- Barrier analysis for accounting standard implementation based on identified challenges like skilled-accountant shortages and tax mismatches.
- Comparative study of SME finance and governance improvements pre- and post-IFRS adoption.
- Cross-sectional analysis of SME characteristics and reporting quality across eight administrative divisions in Bangladesh.
Strengths
- Combines firm-level survey data (380 SMEs) with a 15-year macroeconomic panel (2010–2024).
- Reports specific statistical reliability metrics (Cronbach α 0.79–0.89) and regression results (e.g., β = 0.642 for reporting quality).
- Cites corroborating evidence from multiple Bangladeshi academic and professional institutions.
Limitations
- Column-level documentation is absent; field semantics must be inferred after download.
- Row count is unknown, which may limit suitability assessment.
- Last updated 2026-06-29 23:52:02; freshness should be verified.
Provenance
- Source
- Harvard Dataverse
- Collection Method
- Mixed-methods design combining a cross-sectional survey with macroeconomic panel data analysis.
- Time Range
- 2010–2024
- Freshness
- Last updated 2026-06-29 23:52:02
- Geography
- Bangladesh (all eight administrative divisions)