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Academy of IRMBR Volume  8, July, 2020
Move your mouse curser on the title to view the abstract of the paper
S.No. Title Authors Pages Download
1

Impact of Loan Loss Provisions on Earning Management and Capital Management

This study explores the impact of Loan Loss provision on earning management and capital Management. Earning Management and capital management are used as dependent variables while loan loss provision is used as independent variable. Furthermore control variables are also used in this study which are; natural log of total assets, non-performing loan and total loan. Research utilized panel data and for analysis descriptive statistics, correlation matrix, random and fixed effect models are employed. Twenty commercial banks listed on Pakistan Stock Exchange are used as sample for this study. Period of the study ranges from 2010 to 2017. Furthermore the investigation used secondary data which is collected from annul reports of banks, Pakistan stock exchange web site and state bank of Pakistan Financial statement analysis. Hausman test result directs that fixed effect regression model is favorable model for this examination. Fixed effect regression model result states that independent variable LLP and control variables NPL and TL have positive impact, while LnTA has negative influence on earning management. Furthermore dependent variable capital management is negatively influenced by independent variable LLP, and control variable NPL, whereas LnTA and TL have positive influence on capital management.
Keywords: Earning Management, Capital Management, Loan Loss Provision, Non- Performing Loan, Commercial Bank.
ZIA UR RAHMAN, SAYYAM, MURAD ALI and TAHIR HASSAN 1-12 Download(17)
2

The Influence of on the Job Training On Employee Performance of SMES in Nowshera Region

Every organisation benefits from the quality of human resources and as a result education has become an issue for every organisation. The aim of this study was therefore to determine the impact of training on the performance of employees in SMEs working in Nowshera industrial area. The methodology used primarily by the data collector has been augmented by various organizational literatures. Convenient sampling technique was used to select staff for the study. The questionnaires were distributed amongst the employees across different companies. The convenient sampling technique of the non-probability sampling technique was used to gather the data. A total of 150 questionnaires were distributed out of which 102 questionnaires were returned. The data were processed through various statistical techniques. The results confirmed that on-the-job training has effect on employee performance.
Keywords: On-the-job- training, Employees performance, SMES.
ZAID NAWAZ, SYED TANVEER HUSSAIN SHAH, SOHAIL AHMAD and ANWAR UL HAQ 12-19 Download(4)

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