声明
摘要
ABSTRACT
ACKNOWLEDGMENT
TABLE OF CONTENTS
LIST OF TABLES
LIST OF FIGURES
Chapter 1 INTRODUCTION
1．1 Background of the Study
1．2 Research Problem
1．3 Objectives of Study
1．4 Why China and Pakistan?
1．5 Industrial Reform in China and Pakistan
1．6 Why Manufacturing Sector?
1．7 Significance of the Study
Chapter 2 THEORETICAL BACKGROUND AND LITERATURE REVIEW
2．1 Capital Structure Theory
2．1．1 David Dnrand Views
2．1．2 Traditional view
2．1．3 Criticism
2．2 Free Cash Flow Theory
2．3 Agency Theory
2．4 Earning Management and Firm Performance
2．5 Free Cash Flow and Firm Performance
2．6 Agency Cost and Firm Performance
2．7 Financial Leverage and Firm Performance
2．8 Literature Summary
Chapter 3 RESEARCH MODEL AND HYPOTHESIS DEVELOPMENT
3．1 Research Model
3．2 Hypothesis Development
3．2．1 Financial Policies Impact on Earning Management
3．2．2 Earning Management Impact on Firm Performance
3．2．3 Financial policies Impact on Firm Performance
3．2．4 Impact of Financial Policies on Firm Performance Depends on Earning Management
Chapter 4 RESEARCH DESIGN AND METHOD
4．1 Research Design
4．2 Target Population of the Study
4．3 Selecting the Sample
4．4 Data Collection
4．5 Explanation of Variables
4．5．1 Dependent Variables
4．5．2 Independent Variables
4．5．3 Mediator Variable
4．5．4 Control Variables
4．5．5 Interaction Variables
4．6 Data Analysis
4．6．1 Descriptive Statistics
4．6．2 Coeffieient of Correlation
4．6．4 Hypothesis Testing
4．6．5 Hausman Test
4．6．6 Fixed Effeet Model
4．6．7 Random Effect Model
Chapter 5 RESULTS AND DISCUSSIONS
5．1 Analysis of Manufacturing Industry
5．1．1 Descriptive Statistics
5．1．2 Correlation Analysis
5．2 Estimation Model 1
5．3 Estimation Model 2
5．4 Estimation Model 3
5．5 Estimation Model 4
Chapter 6 CONCLUSION
REFERENCES
Appendix
