The purpose of this study is to explore those contributory factors that affect the sustainability of SME banks in selected developing economies across Asia (Pakistan, India, Sri-Lanka, Nepal, Malaysia, Bangladesh and Thailand). This study used a sample data of SME banks working in these...

The revaluation of non-current assets under IAS-16 has now turned into a usual practice in Pakistan. The obvious reason is to give additional significant information to various stakeholders around an organization's balance sheet. Besides, the management inducement behind this revaluation of...