| 摘要 | 第1-9页 |
| ABSTRACT | 第9-14页 |
| CHAPTER 1 INTRODUCTION | 第14-24页 |
| ·OVERVIEW | 第14-21页 |
| ·CONTRIBUTIONS OF STUDY | 第21-22页 |
| ·ORGANIZATION OF THESIS | 第22-24页 |
| CHAPTER 2 THEORETICAL BACK GROUND | 第24-40页 |
| ·FUNCTION OF BANKS | 第24-25页 |
| ·RATIONAL FOR REGULATION AND SUPERVISION | 第25-26页 |
| ·RECENT DEVELOPMENT IN REGULATION OF BANKS | 第26-28页 |
| ·PAKISTANI BANKING SECTOR | 第28-31页 |
| ·1940 - 1959 | 第29页 |
| ·1960 – 1974 | 第29-30页 |
| ·1991 – 1997 | 第30页 |
| ·Privatization of Banks 1992-2000 | 第30-31页 |
| ·Current Status of Banks in Pakistan | 第31页 |
| ·ISLAMIC BANKS IN PAKISTAN | 第31-35页 |
| ·Prohibition of Interest in Islamic Banking | 第31页 |
| ·Prohibition of Interest in the Holy Quran | 第31-32页 |
| ·Functions of Islamic Bank | 第32-33页 |
| ·Operations and Products of Islamic Bank | 第33-34页 |
| ·Financing pattern and Products of Islamic banks | 第34-35页 |
| ·GENERAL IMPACT OF BANK PROFITABILITY | 第35-37页 |
| ·ACCOUNTING COSERVATISM | 第37-39页 |
| ·EARNING PERSISTENCE | 第39-40页 |
| CHAPTER 3 LITERARTURE REVIEW | 第40-59页 |
| ·DETERMINANT OF BANK PROFITABILITY | 第40页 |
| ·LITERATURE ON MICROECONOMIC DETERMINANTS | 第40-48页 |
| ·LITERATURE ON MACROECONOMIC DETERMINANTS | 第48-53页 |
| ·GDP | 第48页 |
| ·Interest Rates | 第48-50页 |
| ·Inflation Rates | 第50-51页 |
| ·Financial crisis | 第51-53页 |
| ·LITERATURE ON ACCOUNTING CONSERVATISM | 第53-57页 |
| ·LITERATURE ON EARNING PERSISTENCE | 第57-59页 |
| CHAPTER 4 CONCEPTUAL FRAMEWORK | 第59-72页 |
| ·THEORETICAL FRAME WORK FOR BANKS PROFITABILITY | 第59-62页 |
| ·Traditional accounting measures of profitability | 第59-60页 |
| ·Economic measures of profitability | 第60-61页 |
| ·Model for profitability | 第61页 |
| ·Linear regression model | 第61-62页 |
| ·THEORETICAL FRAMEWORK FOR ACCOUNTING CONSERVATISM MEASURES | 第62-67页 |
| ·Asymmetrical Timeliness Measure for Conservatism | 第63-64页 |
| ·Book-to-Market Ratio Measure for Conservatism | 第64页 |
| ·Negative Accruals Measure for Conservatism | 第64-65页 |
| ·Hidden Reserves Measure for Conservatism | 第65-66页 |
| ·Asymmetrical Accruals to Cash Flows Measure for Conservatism | 第66-67页 |
| ·Model for Accounting Conservatism | 第67页 |
| ·THEORETICAL FRAMEWORK FOR EARNINGS PERSISTENCE | 第67-72页 |
| ·Ohlson (1995) Model a Background | 第67-69页 |
| ·Freeman and Ohlson(1982) | 第69-70页 |
| ·Model for earning persistence | 第70-72页 |
| CHAPTER 5 BANKS PROFOTABILITY | 第72-88页 |
| ·DETERMINANT SELECTION | 第72页 |
| ·DEPENDENT VARIABLES | 第72-73页 |
| ·Return on Equity | 第73页 |
| ·Net interest Margin | 第73页 |
| ·INDEPENDENT VARIABLES | 第73-77页 |
| ·Microeconomic Variables | 第74-75页 |
| ·Macroeconomic Variables | 第75-77页 |
| ·DATA | 第77页 |
| ·DATA SOURCE | 第77页 |
| ·SAMPLES | 第77-78页 |
| ·DESCRIPTIVE STATISTICS | 第78页 |
| ·MODEL | 第78-81页 |
| ·The Linear Regression | 第79页 |
| ·Empirical Model | 第79-81页 |
| ·CORRELATION BETWEEN THE VARIABLES | 第81页 |
| ·T TESTS OF MEAN DIFFERENCE | 第81-84页 |
| ·REGRESSION RESULTS FOR PROFITABILITY MEASURE ROE | 第84-86页 |
| ·REGRESSION RESULTS FOR PROFITABILITY MEASURE NIM | 第86页 |
| ·SUMMARY | 第86-88页 |
| CHAPTER 6 ACCOUNTING CONSERVATISM | 第88-104页 |
| ·DATA AND RESEARCH DESIGN | 第88页 |
| ·DATA SOURCE | 第88页 |
| ·SAMPLES | 第88-89页 |
| ·DESCRIPTIVE STATISTIC | 第89-90页 |
| ·CORRELATION | 第90页 |
| ·MODEL | 第90-92页 |
| ·THE EMPIRICAL MODEL FOR THE EFFECT OF FINANCIAL CRISIS ON ACCOUNTINGCONSERVATISM | 第92-94页 |
| ·THE EMPIRICAL MODEL USED FOR THE EFFECT OF GDP ON ACCOUNTING CONSERVATISM | 第94-95页 |
| ·THE EMPIRICAL MODEL FOR THE EFFECT OF INFLATION ON ACCOUNTINGCONSERVATISM | 第95-97页 |
| ·THE EMPIRICAL MODEL FOR THE EFFECT OF INTEREST ON ACCOUNTING CONSERVATISM | 第97-98页 |
| ·ROBUST TESTS FOR MACROECONOMIC VARIABLES | 第98-101页 |
| ·SUMMARY | 第101-104页 |
| CHAPTER 7 EARNING PERSISTENCE | 第104-120页 |
| ·DATA AND RESEARCH DESIGN | 第104页 |
| ·DATA SOURCE | 第104页 |
| ·SAMPLES | 第104-105页 |
| ·MODEL | 第105-106页 |
| ·DESCRIPTIVE STATISTIC | 第106页 |
| ·CORRELATION | 第106-107页 |
| ·EFFECT OF MACROECONOMIC VARIABLES ON EARNING PERSISTENCE | 第107-111页 |
| ·Effect of Financial Crisis on Earning Persistence | 第107-108页 |
| ·Effect of GDP on Earning Persistence | 第108-109页 |
| ·Effect of Inflation on Earning Persistence | 第109-110页 |
| ·Effect of Interest on Earning Persistence | 第110-111页 |
| ·BANK-LEVEL INFLUENCE FACTORS TO EARNING PERSISTENCE | 第111-113页 |
| ·Effect of Size on earning persistence | 第111-112页 |
| ·Effect of funding cost on earning persistence | 第112-113页 |
| ·ROBUST TESTS | 第113-118页 |
| ·Robust Test for earning persistence | 第113-114页 |
| ·Robust Test for macroeconomic variables | 第114-117页 |
| ·Robust tests for bank specific variables | 第117-118页 |
| ·SUMMARY | 第118-120页 |
| CHAPTER 8 CONCLUSION AND RECOMMENDATIONS | 第120-124页 |
| ·DETERMINANT OF PROFITABILITY | 第120-121页 |
| ·DETERMINANT OF ACCOUNTING CONSERVATISM | 第121-122页 |
| ·DETERMINANT OF EARNINGS PERSISTENCE | 第122页 |
| ·LIMITATION AND FUTURE RESEARCH RECOMMENDATIONS | 第122-124页 |
| ACKNOWLEDGEMENT | 第124-126页 |
| REFERENCES | 第126-132页 |
