Sajid Iqbal, Nadeem Iqbal, Financial Reporting Regime & Financial Statements Antecedents Banking Sector Case of Pakistan, ILSHS Volume 59, International Letters of Social and Humanistic Sciences (Volume 59)
https://www.scipress.com/ILSHS.59.126
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.
Keywords:
    Binary Logistic, Hosmer Test, Lemeshow Test, Paired Sample Test, Reporting Regime