DETERMINANTS OF FIRM PERFORMANCE: AN EMPIRICAL STUDY ON PAKISTAN BANKING SECTOR
The performance is considered to be an important and integral part that could help to the organization for long term survival and achieve competitive advantage. If the performance could not be maintaining by the organization, then organization could not be a compete for a long term. To address this issue, there are various factors that could help to increase the performance. Among of the them, knowledge management, tax policy, accounting records, internal audit is considered to be important factors that could help to increase the performance of the organization. Therefore, the current study purpose is to figure out the relationship among knowledge management, tax policy, accounting records, internal audit and firm performance of Pakistan banking sector. For this purpose, the data was collected from the 300 senior managers of the SMEs. The key findings had shown that knowledge management, internal audit, accounting records had a positive and significant relationship with the firm performance. While, tax policy did not significantly effect to the firm performance. The current study could have contributed a body of literature that could be helped to increase future research.