Dr. Debasis Pahi

Dr. Debasis Pahi

Ph.D. (IIT Kharagpur)  |  Assistant Professor (OES-I) & HoD, Dept. of Commerce
Model Degree College Malkangiri, Vikram Dev University, Odisha

๐Ÿ“ง drdebasis.research@gmail.com ๐Ÿ“ Malkangiri, Odisha Scopus ID: 57207845384
ESG & SDGs Corporate Finance Climate Finance Accounting Standards & Reporting Energy Economics
18+
Peer-Reviewed Publications
9
Scopus H-Index
449+
Citations
3
Ph.D. Scholars Supervised
About Me

I am a Finance & Accounting scholar with a Ph.D. from IIT Kharagpur (NIRF Rank #5), one of India's premier research institutions. Currently serving as Assistant Professor (OES-I) & Head, Department of Commerce at Model Degree College Malkangiri under Vikram Dev University, I bring together research excellence, pedagogical depth, and institutional leadership across undergraduate, postgraduate, and doctoral levels.

My scholarship spans corporate finance, ESG disclosure, dividend policy, firm performance, and sustainability governance, with work published in Scopus- and SSCI-indexed journals. I have supervised three Ph.D. scholars to successful degree award, hold an internationally granted patent (Republic of South Africa), and serve as Co-Investigator on a Government of India research project (sanctioned โ‚น24,98,570). My international collaborations include research engagement with Central Queensland University, Australia, and conference presentations in the USA, Europe, and Singapore.

Research & Expertise
ESG & Sustainability

ESG Disclosure, BRSR, Sustainability Governance, Climate Finance, SDGs, Green Finance, Corporate Social Responsibility, and ESG-Firm Performance linkages in Indian and global contexts.

Corporate Finance

Dividend Policy, Product Market Competition, Agency Costs, Firm Size & Growth, Financial Markets Development, Capital Structure, and Financing Choices in Asia-Pacific markets.

Microfinance & Inclusion

Efficiency & Performance of Microfinance Institutions, Governance Practices, Post-crisis Resilience, and Financial Inclusion in emerging markets.

International Accounting

IFRS Convergence, Corporate Reporting, International Accounting Standards, Accounting Education & Pedagogy, and Digital Tools in academic research.

Energy & Health Economics

COVID-19 and global oil price shocks, time-frequency causality, health determinants and outcomes in comparative global analysis.

AI & Finance

Explainable AI in financial decision-making, risk assessment, governance analytics, and responsible AI โ€” presented at AAAI 2026, Singapore.

Education
2020
Ph.D. โ€” Commerce / Finance

Dept. of Humanities & Social Sciences, IIT Kharagpur (NIRF Rank #5)

2015
M.Phil. โ€” Commerce

P.G. Dept. of Commerce, Utkal University, Odisha  |  First Class

2014
UGC-NET โ€” Commerce

University Grants Commission, Government of India  |  Qualified

2013
M.Com. โ€” Accounting

P.G. Dept. of Commerce, Utkal University, Odisha  |  First Class

2011
B.Com. โ€” Accounting

N.C. Autonomous College, Utkal University  |  First Class

Academic Appointments
Feb 2024 โ€“ Present
Assistant Professor (OES-I) & HoD, Commerce

Model Degree College Malkangiri, Vikram Dev University, Odisha

Sep 2020 โ€“ Feb 2024
Assistant Professor (Grade I & II)

School of Social, Financial & Human Sciences, KIIT Deemed-to-be University, Bhubaneswar (NAAC A Grade)

Research Projects & Grants
๐Ÿ›๏ธ
Co-Principal Investigator

Ministry of Law & Justice, Govt. of India โ€” "Mapping Global Best Practices in Pendency Reduction to the Indian Judicial System." Grant: โ‚น24,98,570 Ongoing

๐ŸŒ
Research Associate โ€” CQU Australia

Central Queensland University โ€” "Sustainability Education in Business & Accounting Schools in India: The Perceptions of Academics and Deans."

Select Recent Publications
Dwibedi, P., & Pahi, D. (2026). Does audit quality moderate ESG disclosure and firm performance? International Journal of Disclosure and Governance. 2026
Sahu, A., Pahi, D., et al. (2025). ESG disclosure and firm characteristics in promoting global green building adoption: a panel probit approach. Socio-Ecological Practice Research. 2025
Dwibedi, P., Pahi, D., & Sahu, A. (2024). ESG scores and firm performance in India: A System GMM approach. Australasian Accounting, Business and Finance Journal. 2024
Dwibedi, P., Pahi, D., & Sahu, A. (2024). Mapping the landscape of ESG research: A bibliometric analysis. Corporate Social Responsibility and Environmental Management. 2024
Pahi, D., & Yadav, I. S. (2022). Product market competition, agency cost and dividend payouts: New evidence from an emerging market. Journal of Management and Governance. 2022
View All Publications
Teaching Portfolio
Undergraduate
Financial Accounting Cost & Management Accounting Entrepreneurship & Business Ethics Fundamentals of Data Management
Postgraduate
International Accounting & Corporate Reporting Advanced Accounting IT for Business
Doctoral / Ph.D.
Research Methodology & Econometrics Computer Applications in Research Research Ethics & Publication
Research & Technical Skills
Econometrics
StataRSPSS
Data Visualisation
TableauGapMinder
Bibliometrics
VOSviewerBibliometrix
Qualitative
NVivo
Awards, Honours & Fellowships
Academic Distinctions
  • POSCO Asia Fellowship โ€” POSCO T.J. Park Foundation (1st rank, M.Com Entrance, Utkal University)
  • P.G. Merit Scholarship โ€” UGC (1st rank, B.Com, N.C. Autonomous College)
  • Student of the Year 2013 โ€” P.G. Dept. of Commerce, Utkal University
  • Best Paper Award โ€” Indian Accounting Association, Bhubaneswar Branch
  • Multiple inter-college debate & essay prizes (Vice-Chancellor awarded)
Patent & International Recognition
  • Patent Granted โ€” Republic of South Africa (2022/09817): Language barrier in school education of indigenous students as per NEP 2020
  • Presenter at AAAI 2026, Singapore (Top AI Conference)
  • Presenter at ASBBS 2019, Las Vegas, USA
  • Presenter at ICEFR 2018, Prague, Czech Republic
  • Harvard Business Publishing โ€” Fundamentals of Case Teaching (2025)
Languages
๐Ÿ‡ฎ๐Ÿ‡ณ
Odia
Native
๐Ÿ‡ฌ๐Ÿ‡ง
English
Proficient
๐Ÿ‡ฎ๐Ÿ‡ณ
Hindi
Proficient
๐Ÿ‡ง๐Ÿ‡ฉ
Bengali
Conversational