http://hdl.handle.net/123456789/117 Thu, 14 May 2026 20:40:04 GMT 2026-05-14T20:40:04Z http://hdl.handle.net/123456789/21017 THE COMPARATIVE ANALYSIS OF ISLAMIC MODE OF FINANCE USED IN ISLAMIC BANKING OF PAKISTAN AND ITS IMPACT ON ECONOMIC GROWTH Islam, Noor ul Reg # 79886; Nawaz, Rimsha Reg # 79703; Khan, Shoaib Reg # 78966 Purpose: This research assesses the impact of Islamic financing mechanisms like Murabaha, Musharakah, Mudarabah, Ijarah, Salam, Istana, etc., as means of promoting economic growth in Pakistan. The study examines the impact of these instruments on the general economy and describes the reasons for the prevalence of debt-like models over those based on equity. Research Methodology: This study employed quantitative research to analyze panel data on Islamic banks in Pakistan from 2015 to 2024. The second source of information included data available through the State Bank of Pakistan and the Pakistan Bureau of Statistics. An exploration of the relationship between financing tools and GDP growth was conducted using descriptive statistics, correlation techniques, and regression analysis. Findings: The study addresses the gap between Islamic finance's theoretical ideals and its practical implementation, highlighting the underrepresentation of equity-based modes. Numbers point to Murabaha and Diminishing Musharakah being driving forces in Islamic finance compared to participatory measures like Mudarabah and Musharakah, which are underrepresented due to the risks and governance issues. Despite having low direct links with GDP growth, Istisna and Diminishing Musharakah are showing increasing economic significance. Practical Implication: The findings imply that the encouraging of participatory forms of financing is vital to regulators and banks seeking to attain balanced portfolios. It is possible that strengthening supervisory and Shariah management systems will improve the economic effectiveness of Islamic financial systems. Originality/Value: This investigation fills a gap in the Islamic finance area by analyzing empirically the macroeconomic impacts of different financing modes. It provides tangible recommendations to harmonize Islamic banking with its basis. Supervised by Dr. Zubair Ahmed Wed, 01 Jan 2025 00:00:00 GMT http://hdl.handle.net/123456789/21017 2025-01-01T00:00:00Z http://hdl.handle.net/123456789/21018 THE IMPACT OF DEBT FINANCING ON PROFITABILITY: AN EMPIRICAL ANALYSIS Khan, Amir Reg # 77090; Khalid, Momina Reg # 79672; Ali, Muneeb Reg # 79705 Purpose. The study investigates the relationship between debt financing and the profitability of Food and Care companies listed on the Pakistan Stock Exchange (PSX). It whether increasing debt structure affect firm profitability positively or negatively, providing insights for management and investors. It aims to determine whether increasing debt structure affect film profitability positively or negatively, providing insights for management and investors. aims to determine Methodology: The study uses a quantitative research design, analyzing secondary data from 18 consumer goods companies listed on PSX over a period of 10 years (2015 - 2024). Profitability is measured using ROE. The analysis is conducted using multiple regression via stata 17 to assess the impact of debt structure on profitability. Liquidity was introduced as a moderator to test whether firms with better liquidity manage debt more profitably. Findings: The results show that Short-term debt has no impact on ROE. Long-term debt has a negative and significant impacts on ROE. These findings suggest that reliance on short-term borrowing increases profitability, while long-term debt does harm performance. Originality / value: This research adds value by focusing on a specific and underexplored segment of the Pakistani market—consumer goods firms—providing targeted insights for financial managers and investors regarding optimal capital structure. Supervised by Sobia Murtaza Wed, 01 Jan 2025 00:00:00 GMT http://hdl.handle.net/123456789/21018 2025-01-01T00:00:00Z http://hdl.handle.net/123456789/21019 IMPACT OF CASH CONVERSION CYCLE (CCC) ON PROFITABILITY OF TEXTILE INDUSTRY OF PAKISTAN Mustafa, Muhammad Reg # 79677; Haziq, Muhammad Reg # 79718 The primary, objective of this study is to examine the relationship between the Cash Conversion Cycle (CCC) and the profitability of textile firms listed on the Pakistan Stock Exchange (PSX). The textile sector is one of the most significant contributors to Pakistan's economy, and efficient working capital management is crucial for its sustainability and growth. The study aims to assess whether managing the CCC effectively can enhance profitability. A quantitative research design was adopted. The study utilizes secondary data collected from the annual financial statements of textile firms listed on the Pakistan Stock i Exchange (PSX), covering a period of 10 years from 2015 to 2024. Profitability was measured through metrics such as Return on Assets, Return on Equity, or Net Profit Margin. The collected data was then entered on EViews 12, a statistical software used to analyze data, in order to determine the impact of independent variables on dependent variables. A panel data regression analysis technique was employed to evaluate the impact of the CCC on profitability, allowing the study to control for both cross-sectional and time-series variations across the firms. The results of the regression analysis revealed a significant negative relationship between the Cash Conversion Cycle and the profitability of textile firms in Pakistan. Firms with longer CCCs tend to have lower profitability. Delays in collecting receivables, folding inventory for extended periods, or postponing payables negatively affect financial performance. It concludes that reducing the Cash Conversion Cycle can enhance the profitability of textile firms in Pakistan. Supervised by Dr. Muhammad Farhan Wed, 01 Jan 2025 00:00:00 GMT http://hdl.handle.net/123456789/21019 2025-01-01T00:00:00Z http://hdl.handle.net/123456789/21015 THE IMPACT OF EFFICIENT INVENTORY MANAGEMENT ON PROFITABILITY: A CASE STUDY OF THE PHARMACEUTICAL SECTOR OF PAKISTAN Hussain, Fahad Reg # 79688; Tariq, Mustafa Reg # 79892; Omar, Uzair Reg # 79720 This study examines how efficient inventory management affects the financial performance of pharmaceutical firms in Pakistan, specifically analyzing Inventory Turnover (IT) and Inventory Days (ID) as key indicators and their relationships with Return on Assets (ROA) and Return Equity (ROE). Adopting a secondary quantitative approach, the research uses panel data from seven pharmaceutical companies (2015-2025), analyzed through Pearson correlation and Ordinary Least Squares (OLS) regression to identify the impact of inventory practices on profitability. The findings reveal that higher IT is positively and significantly associated with ROA, suggesting that on quick inventory turnover enhances asset efficiency and profitability in the sector. However, IT and ID do not have significant effects on ROE, indicating that shareholder returns are influenced more by broader financial and strategic factors beyond operational inventory management. These results highlight the operational relevance of inventory metrics while pointing to the limited impact equity-based performance. The study contributes to bridging the research gap on data-driven inventory practices in Pakistan’s pharmaceutical industry and offers practical insights for managers and policymakers seeking to balance inventory efficiency with profitability in a highly on regulated and competitive sector. Supervised by Hyder Ali Wed, 01 Jan 2025 00:00:00 GMT http://hdl.handle.net/123456789/21015 2025-01-01T00:00:00Z