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International Letters of Social and Humanistic Sciences
ILSHS Volume 59
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Financial Reporting Regime & Financial Statements Antecedents Banking Sector Case of Pakistan
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Financial Reporting Regime & Financial Statements Antecedents Banking Sector Case of Pakistan

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Abstract:

The current study hypothesized the significant correlation of financial reporting regime with financial statements ingredients. Study used connivance sampling technique for data acquisition have employed separate and combined descriptive test, Hosmer & Lemeshow test and binary logistic test for interpretation. Thus, the study revealed its significant correlation with historic investigations. While, more systematic work is required because of time, resources and potential constraints limited findings are concluded.

Info:

Periodical:
International Letters of Social and Humanistic Sciences (Volume 59)
Pages:
126-130
DOI:
https://doi.org/10.18052/www.scipress.com/ILSHS.59.126
Citation:
S. Iqbal and N. Iqbal, "Financial Reporting Regime & Financial Statements Antecedents Banking Sector Case of Pakistan", International Letters of Social and Humanistic Sciences, Vol. 59, pp. 126-130, 2015
Online since:
September 2015
Authors:
Sajid Iqbal, Nadeem Iqbal
Keywords:
Binary Logistic, Hosmer Test, Lemeshow Test, Paired Sample Test, Reporting Regime
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Distribution:
Open Access

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This work is licensed under a
Creative Commons Attribution 4.0 International License

References:

[1] Khan, U. (2009). Does Fair Value Accounting Contribute to Systematic Risk in the Banking Industry? Working paper, Columbia University.

[2] S. Iqbal et al., (2015). Impact of Liquidity risk on Firm Specific Factors. A Case of Islamic Banks of Pakistan. Journal of Business and Management Research. Vol. 09 pp.256-260.

[3] S. Iqbal, S. N. Chaudry & D. N. Iqbal., (2015). Impact of Firm Specific Factors on Credit Risk; A Case of Karachi Stock Exchange. Research Journal of Finance and Accounting. Vol. 11, No. 06 (2015).

DOI: https://doi.org/10.18052/www.scipress.com/ilshs.54.140

[4] Yahya. O. A, Yusuf, M.J. & Dania I.S., (2015). International financial reporting standards adoption & financial statements effects; Evidence from listed deposited money banks in Nigeria.

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