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...

Around the globe, a number of researches are conducted to measure the X-efficiency of banking sector. The obvious reason is that economic growth, macroeconomic stability and expansion of monetary policy are directly dependent on banking sector performance and efficiency in any country (Berger &...

Purpose – The primary purpose of this study is to determine the impact of information ordering in Shariah.Supervisory Board Report (SSBR) on investors' behavior and perception about the performance of Islamic bank in terms of Shariah compliance and other conventional...

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...

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...

Purpose: Inquiring the role of Islamic and conventional banks regarding the core responsibility of lending is an established phenomenon. This chapter is based on key findings regarding dynamic changes in the structural mix of credit portfolios in Islamic banks and conventional banks of...

This chapter examines the merger of two cellular companies (MOBILINK and WARID) for sustainability in the telecommunication sector of Pakistan. During 2011-2013, WARID faced the news of the possible sales of the company due to falling revenues,constant poor network quality, and lower network...

On 16 January 2015, Zohaib Akhtar, the company secretary and PA to the CEO of Ji Trading Company was analysing what went wrong during the day. Ji Trading Company imported heavy machinery from China for its clients in Pakistan. This year the company tried to attract more investment from their...

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...