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I have read the above paper with keen interest. The key finding of this paper is interesting: the appointment ofindependent directors has no perceptible influence on a firm's economic performance in Bangladesh. Theconclusion was derived from a sample of 274 firm-years. The implication of this finding is also very significantfor regulators in Bangladesh and elsewhere 'in their quest for harmonization of international corporategovernance practices' Rashid et al. (2010, p76). This paper alsodoaj:a001227b665e4e77aae67973e92890d6 fatcat:jyjojisd35an5kph5f6zgz26xm