/jurnalpengurusan Tue, 11 Oct 2022 04:34:59 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 /jurnalpengurusan/article/the-influence-of-ethnicity-on-the-reporting-of-intellectual-capital/?utm_source=rss&utm_medium=rss&utm_campaign=the-influence-of-ethnicity-on-the-reporting-of-intellectual-capital Tue, 11 Oct 2022 04:34:59 +0000 /jurnalpengurusan/?post_type=article&p=5311 In the 21st century, Intellectual Capital (IC), which comprised of human, structural and relational capitals, has become a source of predictors for future performance. The role of IC for future performance prediction surpasses traditional measures, such as physical and financial capital. This study investigates whether the ethnicity of directors, which include chief financial officers, chairman and audit committees, influences the amount of IC disclosure at the firm level. This study adopts a quantitative research approach, whereby level of IC disclosure is measured based upon the content analysis of corporate annual reports from 77 technology based companies in Malaysia. Malaysia is used as the setting for this study due to its ethnic diversity and the fact that the ethnic groups, to some extent, maintain their original cultural values. A ranked regression of normal scores is utilized to examine the relationship between the levels of IC disclosure and ethnicity. The study finds that a significant relationship exists between ethnicity of some directors and levels of IC disclosure.

]]> /jurnalpengurusan/article/evaluating-corporate-reporting-on-the-internet-the-case-of-zakat-institutions-in-malaysia/?utm_source=rss&utm_medium=rss&utm_campaign=evaluating-corporate-reporting-on-the-internet-the-case-of-zakat-institutions-in-malaysia Sat, 08 Oct 2022 14:25:26 +0000 /jurnalpengurusan/?post_type=article&p=2847 The purpose of this study is to document the extent of financial and non-financial reporting practices through the internet by zakat institutions and to identify the type of information reported. Using a checklist adapted from similar studies in the commercial sector, the study suggests that the disclosures of financial and non-financial information such as information on social responsibility are uncommon. While most of the zakat institutions focus on providing information regarding zakat collection and distribution, none has included financial statements. However, these institutions have gained reasonable score in terms of information timeliness with majority of them update their website on regular basis. The findings suggest that zakat institution in Malaysia should fully utilise the use internet as a main medium of communication, especially in order to gain more public trust and recognition.

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