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This research attempts to analyze the impact of managerial entrenchment on firm performance in the context of KSE-100 index companies in Pakistan. The given study engages the CEO share as the measure of managerial entrenchment and investigate its impact on financial performance of companies. In pertinent to this, regression analysis has been utilized by employing the top performing corporations listed on KSE-100 index. For measurement of firm performance, this study employs the two variables used to quantify firm performance as “return on assets (ROA)” and “Tobin's Q”. This study comprises 318 observations, from 53 non-financial companies of Pakistan Stock Exchange (PSX), over 6 years period (2015-2020) from annual reports. The results of this study indicate that there is a significant negative relationship between the managerial entrenchment measured through CEO share and financial performance measured through ROA and Tobin’s Q. The study has some limitations. The future researchers can add other parameters of managerial entrenchment such as board independence, board compensation, tenure and management duality to get more insights on this association. The research findings are giving implications for managers, investors and shareholders. Managers may adopt techniques that allow them to strengthen their position thus gaining investors’ confidence. This research extends the literature by comprehensively employing the impact of managerial entrenchment on financial performance of companies in KSE-100 index companies that was predominately neglected by the previous researchers in context of Pakistan.

The purpose of this research is to find out the association between audit committee traits and intellectual capital efficiency in the context of Pakistan. For this purpose, this study employs a sample of 28 banks covering a duration of 10 years (2010-2020). Furthermore, this study employs audit committee attributes as an independent variable, while the dependent variable is the efficiency of intellectual capital, which is measured by using the value-added intellectual coefficient (VAIC) approach. As the audit committee aids in strengthening the internal control systems by overseeing the top management decision-making process, thus, it improves the overall effectiveness of organizations. Preluding to the control system process, the results of this study are justified by revealing a significantly positive impact of audit attributes on banks’ intellectual capital efficiency. Therefore, this research illustrates the insights of intellectual capital efficiency with audit committee attributes as a major component, which would be significant for managers in making decisions regarding audit committee composition to increase intellectual capital in the developing nations.

The purpose of this research is to examine the impact of corporate sustainability on the return on invested capital performance for the non-financial sector in Pakistan. The data has been taken from the KSE-100 Index of 74 Non-Financial Firms for the period of 2015-2020 by taking the data from the sustainability reports, annual reports and website disclosures of the respective companies. The index for sustainability is based on the five sub-indices namely, economic, environmental, social, governance and health & safety indicators with the composite overall sustainability index. The panel regression model technique has been applied using the fixed effect to analyze the individual indicators as well as composite effect of sustainability index for the evaluation of company’s performance. The results for the study indicates positive effect of economic, environmental, social, governance sustainability indicators and a composite sustainability index on the return on invested capital. This research depicts clear relevance of the sustainable practices on the corporate strategy and its financials. The findings of this study will be useful for respective companies’ management to better understand the importance of sustainability practices in corporate strategy for the better performance of the company. Keywords: Corporate sustainability, return on invested capital, non-financial firms, fixed effect, health & safety sustainability, environmental sustainability

This study aims to objectively investigate the effects of dividend and ownership structure on company’s profitability. In order to determine how foreign ownership, family ownership, institutional ownership, and dividend payout affect company’s performance in Pakistan, this study employs approach of panel-regression. The information was gathered via a secondary technique, from the Pakistan Stock Exchange and yearly reports of businesses, and was being used for 74 companies for Six years. According to the study's findings, foreign ownership, family ownership, institutional ownership, and dividend payout, all have a statistically significant effect on a company's success. The results show that information asymmetries are essential for understanding of how dividend distribution patterns and business performances are related. This study is unique as it considers both the ownership structure and the dividend in order to determine how they affect a company's profitability. By assessing the ownership structure and looking at its effects on firm performance and moreover by looking at dividend payout effect on performance, this research will help businesses and investors in making decisions that will increase profitability and returns respectively. Keywords: Foreign ownership, Institutional ownership, Family ownership, Dividend payout, Firm performance