Financial reporting regime & financial statements antecedents banking sector case of Pakistan

Abstract

The current study hypothesized the significant correlation of financial reporting regime with financial statements ingredients. Study used connivance sampling technique for data acquisition have employed separate and combined descriptive test, Hosmer & Lemeshow test and binary logistic test for interpretation. Thus, the study revealed its significant correlation with historic investigations. While, more systematic work is required because of time, resources and potential constraints limited findings are concluded.