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.

Over the last few decades, corporate frauds have highlighted the significance of corporate governance in deriving firm performance. By using different sample data, extensive research has examined how corporate governance structure influences firm's profitability, but limited research was undertaken on the banking sector of Pakistan. This research adds to the literature by testing how board structure derives bank's performance by using sample data of 19 banks for the period from 2010 to 2017. In addition, the study analyzes the controlling part of size on the link between board governance and bank performance. Findings reveal that banks having small board size, fewer non-executive directors and minimum activity level perform better. Analysis related to bank size illustrates that board size has value in increasing benefits in large size banks in contrast to small size one, while higher participation by board members enhances performance of small size banks more. The correlation results and findings showed that there existed no multicollinearity issue between independent variables. Board size showed positive correlation with the market variable, while board activity tended to correlated negatively with the market performance. Inverse correlation between board size and independent directors indicated that Pakistani banks with greater board size had fewer independent directors.

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

The study purpose is to investigate the variables that significantly affect dividend payout ratio of dividend paying firms listed on KSE-100 index. This research uses a purposive sampling method where criteria is set to select a sample. Secondary data is collected from non-financial companies using annual financial reports from Pakistan Stock Exchange through the official KSE data portal for examining panel data models using pooled OLS regression. The results showed profitability, firm’s debt and sales growth positively significantly and asset growth, retained earnings to total equity and liquidity negatively significantly affected dividend payout ratio. This research report adds to the existing literature on dividend policy by utilizing the life cycle measure by segregating it with financial performance measure that has not yet done in the Pakistan as a developing market. Results prefer companies to focus on high liquidity, growth in net assets and RETE (life cycle) and management to use profit in the proper way and utilize assets optimally to increase dividend payout. Investors consider ROA to expect high return on dividend. It is suggested that firms pay dividends when there is a chance of decreasing profits and growth rates in future in order to attract more investors and to illustrate better company’s performance in the market for increasing growth opportunities and pay maximum dividends.