The efficiency of banking sector is considered most important for the economic growth, monetary policy implementation and macroeconomic stability. The objective of this study is to evaluate the impact of interest rate fluctuations on the profitability of banks. Thus, annual data of seven years from 2007 to 2014 has been taken for 20 banks operating in Pakistan. The sample banks are taken on the basis of highest market share and return. To make substantially noteworthy results study uses Correlation and Regression analysis in order to evaluate the impact of interest rate changes (INT), deposits with other banks (DWOB), advances and loans (ADV) and investment (INV) over the profitability indicators; return on assets (ROA), return on equity (ROE) and earnings per share (EPS). The result shows that deposits with other banks and interest rate are negatively affecting the profitability of banks, while advances and loans and investment are having positive influence over profitability of banks.

This paper investigates the difference between the dividend payout policy of Islamic banks and conventional banks in Pakistan for a period from 2012 to 2016 analyzing the data through regression using Least Square Method (OLS). Specifically, the study aims to study the impact of the profitability, liquidity, revenue growth and financial leverage on the dividend payout policy of the Islamic Banks and conventional banks of Pakistan and how Islamic banks dividend policy differs from conventional banks. This study concludes that the factors like liquidity and financial leverage should be considered and addressed accordingly, because these are key indicators to help policymakers and investors in assessing the performance of the Islamic Banking Industry.

This paper aims to provide contemporary and comparative information on mergers and acquisition activities. The findings have shown that Vietnam is very active in mergers and acquisitions activities, for instance in Vietnam 2946 transactions were announced, and 2114 completed in the last decade. Furthermore, Vietnam has a distinctive element of merging local firms; Out of top 20 deals, in 18 transactions target firms and acquirer both were from Vietnam. On the other hand, Sri Lanka has the highest percentage of completed M&A transactions in the last decade compared to Pakistan and Vietnam. In case of Pakistan, the findings suggest that Pakistan has had the highest number of value-based Mergers and Acquisitions deals in comparison to Sri Lanka and Vietnam. Interestingly, even though the number of transactions is higher compared to Sri Lanka and Vietnam; however, mergers and acquisition have had no significant impact on the profitability of Pakistan companies.DOI: 10.15408/sjie.v7i1.6074

A healthy banking industry plays a vital role in the economic stability, and banks success depends on its products. Therefore, this study aims at cognizing the consumer's preference and awareness of Islamic Ijarah over the conventional lease in Pakistan. This research used regression as tools of analysis. The findings indicate that convenience is the prime determinant for preference of Ijarah over the lease. Moreover, all other factors except religion also support in the motivate selection of Islamic banking products. Therefore, it can be concluded that in Pakistan, religion is not the only fact motivates individuals to prefer Ijarah. Based on findings, it is recommended to relevant stakeholders to create more awareness among masses about Ijarah and to further ease out policies in order to harness optimum benefit.Abstrak. Industri perbankan yang sehat memainkan peran penting dalam stabilitas ekonomi dan keberhasilan bank tergantung pada produknya. Oleh karena itu, penelitian ini bertujuan untuk mengetahui preferensi dan kesadaran konsumen terhadap akad Ijarah Islam atas sewa konvensional di Pakistan. Penelitian ini menggunakan regresi berganda sebagai alat analisis. Temuan menunjukkan bahwa kenyamanan adalah penentu utama untuk preferensi Ijarah atas sewa. Selain itu, semua faktor lain kecuali agama juga mendukung pemilihan produk perbankan Islam. Oleh karena itu, dapat disimpulkan bahwa di Pakistan, agama bukanlah satu-satunya faktor yang memotivasi individu untuk memilih Ijarah. Berdasarkan temuan, direkomendasikan kepada pemangku kepentingan yang relevan untuk menciptakan kesadaran di antara massa tentang Ijarah dan untuk lebih memudahkan kebijakan guna memanfaatkan manfaat optimal.

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