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Item University of Management and Technology Lahore UMT The effect of free cash flows, financing pattern and financial distress on earnings management (a case of selected non-financial listed companies: evidence from Pakistan)(UMT, Lahore, 2019) Syed Taha Fraz Haider KazmiThe main objective of the financial statements is to provide a company’s annual result of financial performance and position to stakeholders in a timely manner. A various number of accounting scandals leading to default of many large-scale corporation, a lack of confidence occurred in relation to reliability of financial information and also put question mark on effectiveness of internal control mechanism. Choice of accounting methods gives leverage to managers to misuse their powers and expropriate stakeholders. This research investigated the effect of free cash flows, financing pattern and FD on EM (a case of selected non-financial listed companies: evidence from Pakistan. This study uses MJ model to find out the discretionary accruals which is the proxy for the EM. Population for this study is all listed companies on Pakistan stock exchange. Systematic random sampling method is used to reach the final sample for this study. Target sector of this study is non-financial sector.96 companies are selected after taking data from 2011 till 2016.Result and analysis finds that SFCF has significant positive effect on EM which means mangers of the firm with surplus cash flows will do more EM. The results find that financing pattern also impacts EM positively but this impact is insignificant. Similarly, FD and EM also have significant positive relationship which reveals that corporate managers of distressed companies do EMItem Corporate Social Responsibility, Ownership Structure and Firm Performance: Evidence from Pakistan(UMT, Lahore, 2019) Tehreem ZahidIn today’s dynamic environment, organizations are in pressure because of the growing importance of the corporate social responsibility activities. They have a risk of losing their stakeholder’s support if they would not engage themselves in corporate social responsibility activities which could ultimately affect their financial as well non-financial position in the market place. The aim of this study is to examine the relationship between corporate social responsibility and different ownership structure (managerial, institutional and foreign ownership), and to determine the influence of corporate social responsibility and firm performance. The data is taken from non-financial listed PSX-100 index firms over the period 2013 to 2017. Logistic regression and panel data regression models applied to achieve the objectives of the study. The study found that corporate social responsibility is influenced greatly by institutional ownership, foreign ownership and firm size, whereas there is no significant association between managerial ownership and corporate social responsibility. Furthermore, the empirical findings show that firm performance (ROA, ROE, and EBIT) has a statistically significant and positive relation with corporate social responsibility, firm size and leverage. The study helps the management in their management decision making process that whether they should involve in CSR activities or not, and up to what extent they should engage in different types of ownership structure. The research also helps the government agencies concerning with environmental pollution to control the organizations by bringing out some new legislation regarding CSR in the firms.Item FACTORS INFLUENCING THE MUDHARABAH BASED DEPOSITS(UMT, Lahore, 2019) Neha ArshadThis study aims to investigate the factors influencing the deposits in Islamic banks of Pakistan. The focus of this study is on the Mudarabah deposits because it is the major source of funding for Islamic banks. For that purpose, a model is set up to estimate the factors that influence the Mudarabah based deposits in Islamic banks.Item AN INVESTIGATION OF RISK DECLARATIONS AMONG NON(UMT, Lahore, 2019) Maria GillThe fundamental reason for this proposition is to distinguish the total figure of risk declarations and also look at the connection between the administrative body as board qualities and ownership amount influence on risk revelation in yearly reports of non-financial organizations.Item The Impact of Capital Regulation on Banks Risk-Taking Decision.(UMT, Lahore, 2019) Dur-e-sameenBank failures increased in 1980 due to weak capital maintenance policies. To solve these bank crises, in 1981 many regulatory committees’ issues Risk-Based Capital Regulation for the banking industry and financial institutions. Risk-Based capital regulations were first introduced for commercial banks by State Bank of Pakistan (SBP) in 1997.Item Impact of Executive Compensation and Ownership Structure on Bank Stability and Performance(UMT, Lahore, 2019) Anum ZahraItem Ownership concentration, Executive compensation and the value effect of related party transactions(UMT, Lahore, 2019) Ali Raza BokhariThis research aims to examine the influence of related party transactions, executive compensation & ownership structure on the firm performance and value. Through these empirical findings, it is proved that the related party transactions, executive compensation & structure of ownership significantly influence on the performance and value of the firm.Item THE IMPACT OF AUDIT QUALITY ON FIRM’S FINANCIAL PERFORMANCE(UMT, Lahore, 2019) MADIHA YAQOOBResearch on impact of audit quality on firm’s financial performance is attractive issue for investors. Today organizations are in need of such managers that may help them in establishing strong accounting policies to the best interest of the organization as well as stakeholders.Item THE IMPACT OF AUDIT QUALITY ON FIRM’S FINANCIAL PERFORMANCE(UMT, Lahore, 2019) MADIHA YAQOOBResearch on impact of audit quality on firm’s financial performance is attractive issue for investors. Today organizations are in need of such managers that may help them in establishing strong accounting policies to the best interest of the organization as well as stakeholders.Item THE RELATIONSHIP BETWEEN ATTRIBUTES OF INTERNAL AUDIT FUNCTIONS AND DETECTION OF DRAUD(UMT, Lahore, 2019) NAVEED KHANThe objective of study to analysis the relation among the attributes of internal audit functions such as internal audit(IA) effectiveness, IA training, IA independence, IA qualification and experience (independent variables) and detection of fraud (dependent variable).Item Mergers & Acquisitions: Effect on Financial Performance of Acquirer Bank(UMT, Lahore, 2019) Ali AfrazThe world is facing the challenge of globalization and other technological advancements and firms consistently pursing to take a competitive edge over its opponents. The objective of this study is to analyze whether Merger and Acquisition have improved the financial performance of the acquirer bank.