摘要 | 第1-10页 |
Abstract | 第10-13页 |
致谢 | 第13-14页 |
Table of contents | 第14-16页 |
List of Figures | 第16-17页 |
List of Tables | 第17-18页 |
List of Abbreviations | 第18-19页 |
Chapter 01-Introduction | 第19-33页 |
·Published accounting information and its quality | 第20-23页 |
·Critical view of financial reporting and disclosure practices in Pakistan | 第23-25页 |
·Problem Analysis | 第25-27页 |
·Key Issues of the Research | 第27-28页 |
·Limitations of the research | 第28-29页 |
·Contributions of the research | 第29页 |
·Overview of thesis | 第29-33页 |
Chapter 02-Overview of The Legal,Financial and Economic System of Pakistan | 第33-51页 |
·Brief profile of the Islamic Republic of Pakistan | 第33-35页 |
·Accounting legal framework | 第35-37页 |
·Economic,political and legal system | 第37-39页 |
·Implementation of International Financial Reporting Standards(IFRS) in Pakistan | 第39-41页 |
·Structure of Pakistani Capital Markets | 第41-51页 |
Chapter 03-Literature Review | 第51-69页 |
·Studies relating to corporate governance and market value of the firms | 第51-55页 |
·Studies relating to disclosure and transparency | 第55-59页 |
·Studies relating to published accounting information | 第59-63页 |
·Studies relating to capital market of Pakistan | 第63-69页 |
Chapter 04-Market value vs reported performance of Pakistani firms;analysis on transparency & disclosure in reporting practices(Published Work) | 第69-95页 |
·Introduction | 第69-71页 |
·Previous work | 第71-73页 |
·Pakistani capital market structure & efficiency | 第73-76页 |
·Sampling,methodology & experimental design | 第76-78页 |
·Analysis of the content and market impact of published information | 第78-93页 |
·Conclusion | 第93-95页 |
Chapter 05-Quality of reporting practices in Pakistan;reported vs calculated economic performance(Published Work) | 第95-109页 |
·Role of reported accounting information | 第95-96页 |
·Cited work | 第96-98页 |
·Sampling and research methodology | 第98-100页 |
·Measuring reported and economic performance | 第100-103页 |
·Comparison of reported and economic performance | 第103-108页 |
·Conclusion | 第108-109页 |
Chapter 06-Conclusion and recommendations | 第109-113页 |
·Conclsion | 第109-111页 |
·Recommendations | 第111-113页 |
Bibliography | 第113-116页 |
Author's Publications | 第116-117页 |
Appendix01-Organizational Chart of Securities&Exchange Commission of Pakistan | 第117-118页 |
Appendix02-Code of Corporate Governance | 第118-133页 |
Appendix03-Calculated Financial ratios of sample firms(2005-2009) | 第133-145页 |
Appendix-04 Calculated EM Vs reported EPS of sample firms(2008-2010) | 第145-146页 |