The objective of the present study is to examine whether the adoption of International Financial Reporting Standards (IFRS) increases financial information quality. The IFRS brings about substantial changes in accounting standards. One of the prominent features of the system is that it results in the production of financial information ofContinue Reading
The paper aims to explore the administration and management issues of Corporate Share Waqf Model through the experience of Waqaf An-Nur Corporation Berhad. The qualitative approach notably case study is used to obtain the experiences and perception on the current practice and the issues related to administration and management ofContinue Reading
Pure economic loss claims do not receive favaourable treatment from courts. The courts are too cautious in allowing claims for pure economic loss. This may be due to various factors, such as, the difficulty in determining the amount of damages and there is also an apprehension that many people willContinue Reading
This study aimed to examine the relationship among the five dimensions of entrepreneurial orientations (innovativeness, risk taking, autonomy, competitive aggressiveness, and proactiveness) and performance of Takaful agencies in Malaysia. A total of 211 questionnaires were collected via purposive sampling from Takaful agency’s managers from three main Takaful operators namely Etiqa,Continue Reading
The rise of accounting-related scandals has highlighted the prevalence of earnings management in financial markets. This paper offers empirical evidence on the motivations for earnings management in Malaysia public listed family firms. A sample of 100 family firms were randomly selected from Bursa Malaysia from the years 2010 to 2014,Continue Reading
There is a substantial interest in the adoption of e-commerce by firms, particularly the small and medium enterprises (SMEs). SMEs are said to gain considerably from using the e-commerce because the Internet provides equal access to both SMEs and large organizations. It is also said SMEs which adopt e-commerce willContinue Reading
This paper examines pricing implications of investors’ behavioral biasness in the Malaysian equity market. By using monthly data from January 2000, through January 2014, we explore the impact of investor sentiment, human capital, and Fama-French risk factors in multiple factor asset pricing models. A unique seven-variable composite index is usedContinue Reading
This study goes beyond the existing research in the area of Foreign Direct Investment (FDI) spillovers by opening the black box of Multinational Corporations’ (MNC) technology and knowledge spillovers in Malaysia. The main objective of this study was to add to limited evidence related to how and in what waysContinue Reading
This study aims to examine the relationship between multiple directorships and the monitoring role of the board of directors in Malaysian listed companies (PLC). The monitoring role is proxied by the percentage of directors’ attendance in board meetings, as attending meetings provides directors with resources about the management actions andContinue Reading
This study aimed to analyse the perception of operators on the impact they experienced as a result of their involvement in the development of homestay. The impacts encompass the economic, social, cultural and environmental aspects. This study employed face to face survey, and a total of 333 respondents who areContinue Reading
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