ORCID Profile
0000-0002-7712-1770
Current Organisations
Curtin University of Technology
,
Universiti Teknologi MARA
,
University of Adelaide
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Publisher: Institut Perakaunan Negara
Date: 20-12-2010
Publisher: Sciedu Press
Date: 30-06-2020
Abstract: Numerous studies on corporate governance proposed the connection of boards’ characteristics on firm performance and reputation. However, the results are mixed and limited research in the co-operatives context has creates a great interest to fill the conspicuous gap. This study seeks to examine the potential relationship between board characteristics and co-operative reputation in Malaysia from the perspective of resource-based view theory (RBVT). Hence, multiple regressions were conducted to analyze the relationship between co-operatives reputation with the respect of Top 100 Co-operatives Index and board characteristics in terms of board size, ethnic ersity, gender ersity, age ersity and education ersity in this study. The s le is composed of 61 listed co-operatives in the Top 100 Co-operatives Index for the three-consecutive year during the period 2015 to 2017. Reputation data were obtained from Top 100 Co-operative Index that published at Malaysia Co-operative Societies Commission (MCSC) website. While, the data of board characteristics and co-operative size on log of total assets which lagged by a year were extracted from MCSC’s INFOKOP system that provides both financial and non-financial data. The results found that Malaysian co-operatives that appear high up in terms of ranking in the reputation MCSC index tend to have a greater proportion of high educational directors on their board. Other board characteristics including board size, ethnic ersity, gender ersity and age ersity were not associated with the reputation of co-operatives. This generally can be explained that different types of law, geography, historical background, cultural environment and other factors may affect composition and ersity and particularly the board in co-operative societies. Findings of this study provide insights into potential strategies in relation to corporate governance towards improving co-operative’s values and indirectly help the government in achieving the national economic goals.
Publisher: Clute Institute
Date: 29-10-2013
Abstract: The purpose of this paper is to investigate the state of environmental reporting by Malaysian and Australian companies on other reports, i.e. other than annual reports. The paper employs content analysis to study the environmental disclosures made by the selected 100 companies in the two countries. Regression analysis is performed on potential influencing factors for environmental reporting. The findings are also compared to previous studies on environmental reporting in corporate annual reports by Yusoff and Lehman (2008). The paper finds that environmental reporting in other reports (Malaysia and Australia) are largely descriptive and in qualitative form. In addition, the influencing factors for environmental reporting are of similar quality to those made in annual reports, in both countries. These findings imply that this type of communicating environmental information does not contribute greater corporate accountability among companies in fulfilling stakeholders needs and demands for environmental information. Hence, more efforts are needed to promote better and greener environmental reporting practice. This study comparatively explores the environmental practices and interprets the possible link between influencing factors for environmental reporting and actual environmental reporting practices on a two-country basis, between Malaysia and Australia.
Publisher: Emerald
Date: 2002
DOI: 10.1108/EB060750
Abstract: This study examines whether investors take into consideration the balance sheet numbers when determining the market value of companies. Specifically, an investigation is made of the association between the book value of equity and the value placed on the firm by the stock market. An equity valuation model first mentioned by Landsman (1986), based on the balance sheet identity, is used to permit assets and liabilities to have separate empirical coefficient values. In scope, the study covers Malaysian main board companies from years 1990 to 1997. Evidence is provided which is consistent with the notion that the market incorporates information on accounting numbers in the valuation of a firm. As a general conclusion, the results indicate that investors do use information in the balance sheet.
Publisher: Springer Berlin Heidelberg
Date: 2014
Publisher: Global Academy of Training and Research (GATR) Enterprise
Date: 27-02-2017
Abstract: Objective - The purpose of this research is to examine the relationship between prior academic performances at the secondary school level with passing professional accounting examinations. Methodology/Technique - Data for this research was extracted from the database of the Department of Professional Accounting Studies, Faculty of Accountancy, Universiti Teknologi MARA. University Teknologi MARA or UiTM is the only local university offering professional accounting courses by the Association of Chartered Certified Accountants (ACCA) and is a Platinum Approved Learning Partner with ACCA. Data was extracted on the students' success in completing ACCA, together with results of the secondary school examination Sijil Pelajaran Malaysia (SPM). The population used in this study included students who had either successfully completed or did not complete their professional studies at the university. The s le consisted of 780 students, of which 400 had not successfully graduated and 380 had successfully graduated. Data from 780 students were used for the statistical analysis. Findings - The study found that for successfully completion of professional accounting examinations, receiving distinction in Additional Mathematics during SPM, scoring a maximum number of A's, and starting from the science stream were highly significant. Novelty - This research is significant as it contributes to the literature on professional accounting education. It may be used to review prerequisites for entering professional accounting courses, which would help increase the number of professional accountants in Malaysia. Type of Paper: Empirical Keywords: Professional Accounting Qualifications Success Secondary School Performance Examinations English Mathematics Science Malaysia JEL Classification: M30, M31, M41.
Publisher: Wiley
Date: 10-09-2014
DOI: 10.1002/BSE.1793
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