封面
中文摘要
英文摘要
目录
CHAPTER 1 INTRODUCTION
1.1 Overview
1.2 Contributions of study
1.3 Organization of thesis
CHAPTER 2 THEORETICAL BACK GROUND
2.1 Function of Banks
2.2 Rational for Regulation and Supervision
2.3 Recent Development in Regulation of banks
2.4 Pakistani Banking Sector
2.5 Islamic Banks in Pakistan
2.6 General Impact of Bank Profitability
2.7 Accounting Coservatism
2.8 Earning Persistence
CHAPTER 3 LITERARTURE REVIEW
3.1 Determinant of bank Profitability
3.2 Literature on Microeconomic Determinants
3.3 literature on Macroeconomic Determinants
3.4 Literature on Accounting Conservatism
3.5 Literature on earning Persistence
CHAPTER 4 CONCEPTUAL FRAMEWORK
4.1 Theoretical frame work for banks profitability
4.2 Theoretical framework for Accounting Conservatism measures
4.3 Theoretical framework for Earnings Persistence
CHAPTER 5 BANKS PROFOTABILITY
5.1 Determinant Selection
5.2 Dependent Variables
5.3 Independent variables
5.4 Data
5.5 Data Source
5.6 Samples
5.7 Descriptive Statistics
5.8 Model
5.9 Correlation Between the variables
5.10 T tests of mean difference
5.11 Regression results for profitability measure ROE
5.12 Regression results for profitability measure NIM
5.13 Summary
Chapter 6 Accounting Conservatism
6.1 Data and Research Design
6.2 Data Source
6.3 Samples
6.4 Descriptive statistic
6.6 Correlation
6.7 Model
6.8 The Empirical model for the effect of financial crisis on accounting conservatism
6.9 The Empirical model used for the effect of GDP on accounting conservatism
6.10 The Empirical model for the effect of inflation on accounting conservatism
6.11 The Empirical model for the effect of interest on accounting conservatism
6.12 Robust Tests for macroeconomic variables
6.13 Summary
Chapter 7 Earning Persistence
7.1 Data and Research Design
7.2 Data Source
7.3 Samples
7.4 Model
7.5 Descriptive Statistic
7.6 Correlation
7.7 Effect of Macroeconomic variables on earning persistence
7.8 Bank-level Influence Factors to Earning Persistence
7.9 Robust Tests
7.10 Summary
CHAPTER 8 CONCLUSION AND RECOMMENDATIONS
8.1 Determinant of profitability
8.2 Determinant of accounting conservatism
8.3 Determinant of earnings persistence
8.4 Limitation and future research recommendations
致谢
参考文献