This paper examined the shift towards the Next Generation Networks (NGNs) like 4G from 2G and the role of technology for sustainable development in the telecommunication sector of Pakistan. WARID was one of the four cellular companies of Pakistan. All the big players in the market had auctioned...

The auditor may provide numerous services to their clients covering audit and non-audit services (NAS). These services have been considered asa combination of services offering varying results for client firms. The mixed results reported by past studiesin measuring the relation between NAS and...

Purpose of this paper is to explore the three strategic orientations (customer, competitive, and technological) of the firm and new product performance. To understand which of three different strategic orientations is more appropriate, when and why it is so in the context of developing product...

IAS-24 of the International Financial Reporting Standards focuses on the concept and disclosures of related party transactions (RPTs) for a reporting entity. This study examines the interrelationship between RPTs (as disclosed under IAS-24), agency theory, ownership structures and firm...

This study examines the rapid expansion and diffusion of Islamic banking and its relationship with real economic activity in Pakistan. Additionally, the study also highlights the functional role of Islamic banking for greater economic activity and growth in Pakistan. Two major balance sheet...

In this article, we study the volatility of Spots and Futures of Crude Oil using daily data from the period 2010-2013. We examine both the Crude Oil Spots and Crude Oil Futures traded on the Pakistan Mercantile Exchange. Our main findings suggest that (1) shocks tend to persist over a long...

Oil is a crucial economic input and Pakistan's growth, production levels, and price levels are affected significantly by oil price volatility. This paper captures the impact of oil price shocks on Pakistan's economy by considering variables such as gross domestic product, the wholesale price...

This study examines earnings management through deferred taxes calculated under the IAS 12 and its impact on firm valuation. The literature finds that book-tax nonconformity leads to better earning quality and a greater association between earnings and future expected cash flows. Given that...

Investment framework is one of the most significant components that impact the company's value. Reliable funding choices for a company generally lead to a capital structure that increases the firm's value (Abor, 2006). Early studies provide contradictory reviews about a company's capital...

One of the cardinal issues in Islamic banking and finance is how to reconcile the objectives of Islamic moral economy and observed current reality? The skeptics argue that Islamic banking and finance is not contributing towards the universal goals of Islamic economic system and the paradigm...