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Table 2 Sample distribution by year and industry

From: Board of directors and earnings manipulation: evidence from regulatory change

S. no.

PSX sector name

Code

Year

Total by Industry

%

2015

2016

2017

2018

2019

1

Automobile Assembler

801

12

12

12

12

12

60

3.73

2

Automobile Parts andAccessories

802

7

7

7

7

7

35

2.18

3

Cable and Electrical Goods

803

5

5

5

5

5

25

1.56

4

Cement

804

20

20

20

20

20

100

6.22

5

Chemical

805

27

27

27

27

27

135

8.40

6

Engineering

808

11

11

11

11

11

55

3.42

7

Fertilizer

809

5

5

5

5

5

25

1.56

8

Food and Personal Products

810

17

17

17

17

17

85

5.29

9

Glass and Ceramics

811

8

8

8

8

8

40

2.49

10

Leather and Tanneries

816

1

1

1

1

1

5

0.31

11

Miscellaneous

818

10

10

10

10

10

50

3.11

12

Oil and Gas Exploration Co

820

4

4

4

4

4

20

1.24

13

Oil and Gas Marketing Co

821

8

8

8

8

8

40

2.49

14

Paper and Board

822

8

8

8

8

8

40

2.49

15

Pharmaceuticals

823

10

10

10

10

10

50

3.11

16

Power Generation and Distribution

824

14

14

14

14

14

70

4.36

17

Refinery

825

5

5

5

5

5

25

1.56

18

Sugar and Allied Industries

826

29

29

29

29

29

145

9.02

19

Synthetic and Rayon

827

8

8

8

8

8

40

2.49

20

Technology and Communication

828

13

13

13

13

13

65

4.04

21

Textile Composite

829

54

54

54

54

54

270

16.80

22

Textile Spinning

830

32

31

31

32

31

157

9.77

23

Textile Weaving

831

5

5

5

5

5

25

1.56

24

Tobacco

832

2

2

2

2

2

10

0.62

25

Transport

833

4

4

4

4

5

21

1.31

26

Vanaspati and Allied Industries

834

2

2

2

2

1

9

0.56

27

Woolen

835

1

1

1

1

1

5

0.31

   

322

321

321

322

321

1607

 
 

Total

 

20.04

19.98

19.98

20.04

19.98

 

100