- Kedah, Malaysia
- 0060123537917
Ali Alarussi
University Utara Malaysia, COMMERCE, Department Member
PurposeThe paper focuses on Malaysia's huge waste challenges and how circular economy practices can turn that into increased and sustained economic growth.Design/methodology/approachPublished official reports on the country's... more
PurposeThe paper focuses on Malaysia's huge waste challenges and how circular economy practices can turn that into increased and sustained economic growth.Design/methodology/approachPublished official reports on the country's sustainable development initiatives, policy statements from local authorities and government agencies as well as UN bodies and other secondary materials were sourced for this article.FindingsThe paper finds that Malaysia's waste can be used in generating wealth for the country if and when a conscious effort is made towards establishing a sound circular economy in the country. It also sees enormous opportunities that exist for cooperative models of social enterprises and business innovations.Originality/valueThe paper details the numerous policies and initiatives that the Malaysian government has embarked upon in recent times and scrutinises them to decipher the direction of country's bid for sustainable development. It also carries details of wh...
The purpose of the study was to identify the significance of selected components of corporate governance over performance of companies listed in Bursa Malaysia. In this study the most important components of corporate governance;... more
The purpose of the study was to identify the significance of selected components of corporate governance over performance of companies listed in Bursa Malaysia. In this study the most important components of corporate governance; including board independence, board size, board expertise, audit committee size, audit committee independence, and audit committee expertise have been examined as the independent variables that influence the financial performance of companies listed in Bursa Malaysia. This study has been carried out over a sample of 150 best non-financial listed companies of Malaysia. The study is different from previous studies, as in previous studies either the board characteristics are observed or the audit committee characteristics are observed, but in this study the combined effect of both have been analysed in relation to return on equity. The study is based on cross sectional analysis and the year 2014 has been analysed. Regression analysis was conducted using Statis...
This paper investigates whether the internet financial disclosure can be explained by a company's characteristics and the dominant personalities in board committees of the Malaysian listed companies. Ten hypotheses were tested using... more
This paper investigates whether the internet financial disclosure can be explained by a company's characteristics and the dominant personalities in board committees of the Malaysian listed companies. Ten hypotheses were tested using data collected from 194 Malaysian listed companies' websites. Specifically, this paper examines the relationship between the internet financial disclosures (IFD) and the variables, namely internationality, leverage, foreign shareholders, level of technology, firm age, number of shareholders, listing status, dominant personalities in the audit committee, and chairmen of audit and nomination committees. It is found that the level of technology, firm age, number of shareholders and listing status significantly affect the level of IFD. However, the dominant personalities in the audit and nomination committees affect negatively the level of IFD in Malaysia. The study provides some evidence to support the signaling theory and the cost and benefit hypot...
The paper aims to indicate the impact of ownership structure traced by domestic and foreign shareholders numbers on the value relevance of earnings and book value individually and in aggregate for Jordanian industrial sector within the... more
The paper aims to indicate the impact of ownership structure traced by domestic and foreign shareholders numbers on the value relevance of earnings and book value individually and in aggregate for Jordanian industrial sector within the period from 1992 to 2002.Using price model, domestic and total shareholders numbers significantly declined the value relevance of both individual and aggregate book value but not that of earnings. Foreign shareholders number shows no impact on the value relevance of both accounting variables.Domestic and total shareholders numbers affected more the value relevance of book value than that of earnings.In their combination, share price responds more to book value than earnings when the impact of ownership structure is included.Our findings might provide financial reporting users with a good comprehension regarding the valuation practices and set prime fundamentals for future research that is interested in testing our hypotheses in more details.
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This paper focuses on environmental disclosure on the Internet and empirically examines whether ownership structure and company characteristics have a significant association with the level of Internet environmental disclosure (IED)... more
This paper focuses on environmental disclosure on the Internet and empirically examines whether ownership structure and company characteristics have a significant association with the level of Internet environmental disclosure (IED) amongst Malaysian companies. Six variables – management ownership, government ownership, firm size, level of technology, industry type, and profitability – have been chosen to be examined in this study. Multiple regression analysis is used to examine these relationships by analysing the data of 201 online annual reports on the websites of Malaysian companies. The results indicate that government ownership, firm size, level of technology and industry type are positively and significantly associated with IED; management ownership is negatively and significantly associated with IED, and profitability did not show a significant relationship. The results of this paper can be used by regulators to enhance and regulate online environmental reports as it is stil...
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PurposeThis paper examines the financial ratios that may have a significant effect on the efficiency in Malaysian listed companies. Nine financial ratios measure seven variables which are firm visibility, tangibility, working capital,... more
PurposeThis paper examines the financial ratios that may have a significant effect on the efficiency in Malaysian listed companies. Nine financial ratios measure seven variables which are firm visibility, tangibility, working capital, leverage, liquidity, productivity and profitability.Design/methodology/approachData are collected from 108 public listed companies in Malaysia. The data extracted from companies' annual reports for three years 2012–2014. STATA software analysis is used to examine these relationships.FindingsThe results show each of tangibility and liquidity have negative relationships with efficiency ratio. In against of that, profitability, working capital and productively positively link to efficiency. Leverage which is measured by two ratios – Debt ratio and Debt equity ratio – shows mix results. Debt ratio shows a positive but not significant relationship with efficiency ratio and Debt equity ratio shows a negative significant relationship with efficiency ratio...
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PurposeThe purpose of this paper is to examine the factors affecting profitability in Malaysian-listed companies. It has been argued that profitability is the main pillar for any company to survive in the long run. Although profitability... more
PurposeThe purpose of this paper is to examine the factors affecting profitability in Malaysian-listed companies. It has been argued that profitability is the main pillar for any company to survive in the long run. Although profitability is the primary goal of all business ventures, scant attention has been paid to the factors that affect profitability in developing countries. This study investigates the factors affecting profitability in Malaysian-listed companies.Design/methodology/approachThis research is based on five independent variables that were empirically examined for their relationship with profitability. These variables are: firm size (as measured by total sales), working capital (WC), company efficiency (assets turnover ratio), liquidity (current ratio) and leverage (debt equity ratio and leverage ratio). Data of 120 companies listed on Bursa Malaysia covering the period from 2012 to 2014 were extracted from companies’ annual reports. Pooled ordinary least squares regre...
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This paper investigates whether determinants of financial disclosure are similar to environmental disclosure through the Internet. In other words, this paper examines the relationship between Internet financial disclosure (IFD), Internet... more
This paper investigates whether determinants of financial disclosure are similar to environmental disclosure through the Internet. In other words, this paper examines the relationship between Internet financial disclosure (IFD), Internet environmental disclosures (IED) and six variables, namely, ethnic of chief executive officer (CEO), leverage, level of technology, listing status, profitability, and firm size. Six hypotheses formulated in this study were analyzed using data collected from the websites of 189 Malaysian listed companies in 2006. The results indicate that level of technology, ethnic of CEO and firm size are significant factors in explaining both IFD and IED. It is also observed that listing status is positively related to the level of IFD but not IED. On the other hand, profitability is significant factor in explaining the level of IED but not IFD. Finally, leverage is not significantly related to both IFD and IED. <br /><br />
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ABSTRACT
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This paper investigates whether Internet Financial Disclosure (IFD) can be explained by the elements of the company’s characteristics and dominant personalities in board committees. Ten variables have been tested using data collected from... more
This paper investigates whether Internet Financial Disclosure (IFD) can be explained by the elements of the company’s characteristics and dominant personalities in board committees. Ten variables have been tested using data collected from 194 Malaysian listed companies’ websites, namely, internationality, leverage, foreign shareholders, information technology (IT) experts, firm’s age, number of shareholders, listing status, dominant personalities in the audit committee, chairman of audit and nomination committees, and dominant personalities in the audit and nomination committees. It is found that IT experts, firm’s age, number of shareholders and listing status are significantly affected by the level of IFD. However dominant personalities in the audit and nomination committees are negatively related to the level of IFD in Malaysia. The study provides some evidence to support the signaling theory and the cost and benefit hypothesis in relation to Internet disclosure. Keywords: Dete...
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Purpose This study is conducted to determine the factors that affect profitability in Chinese listed companies (by using financial ratios). Four independent variables liquidity, intangible assets, working capital and company leverage were... more
Purpose This study is conducted to determine the factors that affect profitability in Chinese listed companies (by using financial ratios). Four independent variables liquidity, intangible assets, working capital and company leverage were empirically tested for their relationships with profitability besides two control variables which are firm size and company efficiency.Design/methodology/approach This study used secondary data extracted manually from the annual reports of non-financial Chinese listed companies on the Shanghai stock exchange (http://www.szse.cn/); the data set covers 100 companies during the period of 2017–2019, and a random selection method was used in order to achieve credibility and fairness as much as possible.Findings The findings show firm size, working capital and intangible assets have positive and significant relationships with profitability [return on assets (ROA) and earnings per share (EPS)]. Positive working capital is important to lower the cost of ca...
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This paper investigates whether the internet financial disclosure can be explained by a company’s characteristics and the dominant personalities in board committees of the Malaysian listed companies.Ten hypotheses were tested using data... more
This paper investigates whether the internet financial disclosure can be explained by a company’s characteristics and the dominant personalities in board committees of the Malaysian listed companies.Ten hypotheses were tested using data collected from 194 Malaysian listed companies’ websites.Specifically, this paper examines the relationship between the internet financial disclosures (IFD) and the variables, namely internationality, leverage, foreign shareholders, level of technology, firm age, number of shareholders, listing status, dominant personalities in the audit committee, and chairmen of audit and nomination committees.It is found that the level of technology, firm age, number of shareholders and listing status significantly affect the level of IFD.However, the dominant personalities in the audit and nomination committees affect negatively the level of IFD in Malaysia.The study provides some evidence to support the signaling theory and the cost and benefit hypothesis in rela...
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The purpose of the study was to identify the significance of selected components of corporate governance over performance of companies listed in Bursa Malaysia.In this study the most important components of corporate governance; including... more
The purpose of the study was to identify the significance of selected components of corporate governance over performance of companies listed in Bursa Malaysia.In this study the most important components of corporate governance; including board independence, board size, board expertise, audit committee size, audit committee independence, and audit committee expertise have been examined as the independent variables that influence the financial performance of companies listed in Bursa Malaysia.This study has been carried out over a sample of 150 best non-financial listed companies of Malaysia.The study is different from previous studies, as in previous studies either the board characteristics are observed or the audit committee characteristics are observed, but in this study the combined effect of both have been analysed in relation to return on equity.The study is based on cross sectional analysis and the year 2014 has been analysed.Regression analysis was conducted using Statistical...
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The purpose of this paper is to empirically examine the affect of service quality dimensions on the customers’ satisfaction in Telecommunication companies in Yemen. These dimensions are tangibility, reliability, responsiveness, assurance... more
The purpose of this paper is to empirically examine the affect of service quality dimensions on the customers’ satisfaction in Telecommunication companies in Yemen. These dimensions are tangibility, reliability, responsiveness, assurance and empathy. By using five Likert scale, a set of questionnaire was distributed to 400 customers who are currently using the telecommunication companies’ services in Yemen. Linear regression analysis is used to examine the association between the service quality dimensions and customer satisfaction. The results showed that almost the majority of the customers satisfied with services provided by telecommunication companies and all the service quality dimensions are positively and significantly associated with customers’ satisfaction. The finding of this paper may help telecommunication companies to maintain their customers and to enhance its performance.
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This study attempts to investigate the effect of the ownership structure characteristics (ownership concentration, managerial ownership and government ownership) on firm performance (ROA) among non-financial Omani companies during... more
This study attempts to investigate the effect of the ownership structure characteristics (ownership concentration, managerial ownership and government ownership) on firm performance (ROA) among non-financial Omani companies during 2012-2014. For achieving the objective of this study, 81 firms were taken as a sample to test the above relations. The sampling was obtained from annual report of the companies for three years with a total sampling equal to 243 firms. Multiple regression analysis was employed to test the relationship between independent variables and dependent variable. In addition, this study tried to fill the gap in the existing literature concerning the relationship between ownership structure and firm performance in the developing countries such as Oman. This study found a positive and significant association between ownership concentration and government ownership to firm performance (ROA). The study provides some suggestions for future researchers before the conclusion.
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This paper examines whether or not there is any relationship between executive directors’ compensation and the effectiveness and efficiency ratios of non-financial companies in Malaysia. Two variables are used in this study as independent... more
This paper examines whether or not there is any relationship between executive directors’ compensation and the effectiveness and efficiency ratios of non-financial companies in Malaysia. Two variables are used in this study as independent variables (IVs), that is, company effectiveness ratio (return on equity) and company efficiency ratio (asset turnover); and six control variables, that is, firm visibility, liquidity, profitability, working capital, firm net-worth, and leverage. The executive directors’ compensation is the dependent variable (DV). Data are collected from 360 observations (120 companies’ annual reports for 3 years). STATA software analysis is used to examine the collected data. The results show that company effectiveness is one of the determinants of executive directors’ compensation but not company efficiency. Firm visibility, firm net-worth, and profitability also have strong relationships with executive directors’ compensation. However, liquidity and leverage do ...
Purpose-This paper examines the financial ratios that may have a significant effect on the efficiency in Malaysian listed companies. Nine financial ratios measure seven variables which are firm visibility, tangibility, working capital,... more
Purpose-This paper examines the financial ratios that may have a significant effect on the efficiency in Malaysian listed companies. Nine financial ratios measure seven variables which are firm visibility, tangibility, working capital, leverage, liquidity, productivity and profitability. Design/methodology/approach-Data are collected from 108 public listed companies in Malaysia. The data extracted from companies' annual reports for three years 2012-2014. STATA software analysis is used to examine these relationships. Findings-The results show each of tangibility and liquidity have negative relationships with efficiency ratio. In against of that, profitability, working capital and productively positively link to efficiency. Leverage which is measured by two ratios-Debt ratio and Debt equity ratioshows mix results. Debt ratio shows a positive but not significant relationship with efficiency ratio and Debt equity ratio shows a negative significant relationship with efficiency ratio. Practical implications-The results benefit companies, investors, economists and governments regulators in Malaysia-to understand the efficiency determinants, so help to make the right decision to enhance the efficiency level in companies which leads to enhance the amount of investments which in turn, enhance the country's economy in general. Originality/value-This study differs than previous studies number of aspects: first the study covers a three years' period between 2012 and 2014, this period presents the movement of Malaysian current into depreciation with more than 45 percent of its value. Second, in the Malaysia context, this study examines new variables such as firm visibility, tangibility, and productivity. Third, the results of this study will help managers, shareholders, investors, regulators and other parties to make right decisions that will enhance the level of firm efficiency which enhances the investments and the economy of Malaysia.
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The purpose of this study is to examine the relationships between selected components of corporate governance and financial performance of listed companies in Bursa Malaysia. In this study, the most critical components of corporate... more
The purpose of this study is to examine the relationships between selected components of corporate governance and financial performance of listed companies in Bursa Malaysia. In this study, the most critical components of corporate governance including board independence, board size, board expertise, audit committee size, audit committee independence, and audit committee expertise, have been examined as the independent variables that influence the financial performance of companies listed on Bursa Malaysia. This study used a sample of 150 non-financial listed companies in Malaysia. This study differs than previous studies that separately study the effect of either the board characteristics or the audit committee characteristics. This study concerns on the combined effect of both, board of directors and audit committee, about return on equity. The study is based on companies’ data for the year 2014. Regression analysis is conducted using Statistical Package for Social Science Version...
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... no need to involve printing media such as newspaper and journals, which are very expensive if many countries are involved (Marston & Polei, 2004 ... The first one was proposed by Ho and Wong (2001) who argued that company age is... more
... no need to involve printing media such as newspaper and journals, which are very expensive if many countries are involved (Marston & Polei, 2004 ... The first one was proposed by Ho and Wong (2001) who argued that company age is negatively affected by the level of disclosure ...
If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please... more
If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.com Emerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services. Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Abstract Purpose-The purpose of this paper is to examine the factors affecting profitability in Malaysian-listed companies. It has been argued that profitability is the main pillar for any company to survive in the long run. Although profitability is the primary goal of all business ventures, scant attention has been paid to the factors that affect profitability in developing countries. This study investigates the factors affecting profitability in Malaysian-listed companies. Design/methodology/approach-This research is based on five independent variables that were empirically examined for their relationship with profitability. These variables are: firm size (as measured by total sales), working capital (WC), company efficiency (assets turnover ratio), liquidity (current ratio) and leverage (debt equity ratio and leverage ratio). Data of 120 companies listed on Bursa Malaysia covering the period from 2012 to 2014 were extracted from companies' annual reports. Pooled ordinary least squares regression and fixed-effects were used to analyze the data. Findings-The findings show a strong positive relationship between firm size (total sales), WC, company efficiency (assets turnover ratio) and profitability. The results also show a negative relationship between both debt equity ratio and leverage ratio and profitability. Liquidity (current ratio) has no significant relationship with profitability. Research limitations/implications-Due to the time limitation, the data includes only 120 companies listed in bursa Malaysia and covers the period from 2012 to 2014. Practical implications-These results benefit internal users (such as mangers, shareholders and employees). They can realize the determinants of enhancing the profitability of their company after the depreciation of the Malaysian currency and therefore concentrate more on the factors that enhance their companies' profitability. On the other side, other external users (such as investors, creditors, new established companies, tax authority) also may get advantages of these results. It is clear that those users concern about the profitability of companies and the determinants of their profitability after the currency's depreciation. Originality/value-This study differs than previous studies in many ways: first, it focuses on non-financial listed companies in Malaysia. Previous studies have concentrated on companies in the financial sector, such as banking and financial institutions or on industrial organizations. Second, this study analyzes the data in companies' annual reports for a three-year period from 2012 to 2014. During this period, the economy in Malaysia was fluctuating due to currency depreciation. Third, the study used both return on equity and earnings per share as indicators of profitability. Fourth, the results of the study provide empirical evidence that large size firms with efficiently managed assets can improve operating income and ultimately enhance profitability. Last but not least, this study applies the resource-based theory and the trade-off theory.
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Good news, My paper titled:
FACTORS AFFECTING PROFITABILITY IN MALAYSIA
has been awarded the OUTSTANDING PAPER AWARD FOR THE YEAR 2019.
SO, You can enjoy downloading a FREE copy of the article from the Emerald website…
FACTORS AFFECTING PROFITABILITY IN MALAYSIA
has been awarded the OUTSTANDING PAPER AWARD FOR THE YEAR 2019.
SO, You can enjoy downloading a FREE copy of the article from the Emerald website…
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The purpose of this paper is to examine the factors affecting profitability in Malaysian-listed companies. It has been argued that profitability is the main pillar for any company to survive in the long run. Although profitability is the... more
The purpose of this paper is to examine the factors affecting profitability in Malaysian-listed companies. It has been argued that profitability is the main pillar for any company to survive in the long run. Although profitability is the primary goal of all business ventures, scant attention has been paid to the factors that affect profitability in developing countries. This study investigates the factors affecting profitability in Malaysian-listed companies. This research is based on five independent variables that were empirically examined for their relationship with profitability. These variables are: firm size (as measured by total sales), working capital (WC), company efficiency (assets turnover ratio), liquidity (current ratio) and leverage (debt equity ratio and leverage ratio). Data of 120 companies listed on Bursa Malaysia covering the period from 2012 to 2014 were extracted from companies' annual reports. During this period, the economy in Malaysia was fluctuating due to currency depreciation. Third, the study used both return on equity and earnings per share as indicators of profitability Pooled ordinary least squares regression and fixed-effects were used to analyze the data. The findings show a strong positive relationship between firm size (total sales), WC, company efficiency (assets turnover ratio) and profitability. The results also show a negative relationship between both debt equity ratio and leverage ratio and profitability. Liquidity (current ratio) has no significant relationship with profitability. These results benefit internal users (such as mangers, shareholders and employees). They can realize the determinants of enhancing the profitability of their company after the depreciation of the Malaysian currency and therefore concentrate more on the factors that enhance their companies' profitability. On the other side, other external users (such as investors, creditors, new established companies, tax authority) also may get advantages of these results. It is clear that those users concern about the profitability of companies and the determinants of their profitability after the currency's depreciation.
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This study empirically examines the impact of effectiveness of both corporate boards and audit committee on foreign ownership in selected non-financial listed companies of the stock markets in Gulf Cooperation Council (GCC) countries. The... more
This study empirically examines the impact of effectiveness of both corporate boards and audit committee on foreign ownership in selected non-financial listed companies of the stock markets in Gulf Cooperation Council (GCC) countries. The study was built on fixed effect model and conducted over the period of 2012-2015 for 143 non-financial listed companies on the GCC stock markets. Our results explain that foreign ownership is positively related to the effectiveness of both the boards of directors and the audit committees. The implication of this study may help beneficiaries in making better policy decisions and provide guidance for
corporate managers on the needs of foreign investors.
corporate managers on the needs of foreign investors.
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This study empirically examines the effect of corporate board structure on foreign share ownership in Gulf Cooperation Council (GCC) countries. Specifically, it examines the effect of the financial expertise of the board of directors,... more
This study empirically examines the effect of corporate board structure on foreign share ownership in Gulf Cooperation Council (GCC) countries. Specifically, it examines the effect of the financial expertise of the board of directors, board size, board independence and board meeting on foreign share ownership. The analysis is spanned the period of 2012-2015 for 142 non-financial listed companies on the GCC stock markets. The results demonstrate that foreign share ownership is positively related to the financial expertise of the board of directors, board size and board independence. The implication of this study may help users in making better public policy decisions, and provide guidance for corporate managers on the needs of foreign investors.
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— he paper aims to indicate the impact of ownership structure traced by domestic and foreign shareholders numbers on the value relevance of earnings and book value individually and in aggregate for Jordanian industrial sector within the... more
— he paper aims to indicate the impact of ownership structure traced by domestic and foreign shareholders numbers on the value relevance of earnings and book value individually and in aggregate for Jordanian industrial sector within the period from 1992 to 2002. Using price model, domestic and total shareholders numbers significantly declined the value relevance of both individual and aggregate book value but not that of earnings. Foreign shareholders number shows no impact on the value relevance of both accounting variables. Domestic and total shareholders numbers affected more the value relevance of book value than that of earnings. In their combination, share price responds more to book value than earnings when the impact of ownership structure is included. Our findings might provide financial reporting users with a good comprehension regarding the valuation practices and set prime fundamentals for future research that is interested in testing our hypotheses in more details. I. INTRODUCTION A wide research on whether a company's market value of equity reflects the usefulness of accounting information has been conducted by examining the association between them. A firm market value could be impacted by the relevant accounting information disclosed by that firm. The indirect role of financial instruments productive capacity (such as stocks) is in separating firm management away from its owners which could increase public confidence and attract more investments. Additionally, it is a fact that many factors in a country might affect equity market value. While share index could reflect the trend and level of economic developments in a certain extent [14], one important economic factor that might affect share value is attracting more investments to a company. Since increasing such investments in a company influences its ownership structure, our paper tries to indicate whether ownership structure matters to firm value. The impact of ownership structure proxied by different measures such as institutional, concentration, governmental, percentage and others on firm value has been well examined in prior studies and a mixed of significant results has been concluded [9], [21], [10[, [8] and [6]. Whereas accounting information has been considered as a meaningful resource for firm valuation, it is important to indicate whether ownership structure in other proxies such as domestic and foreign shareholders numbers could significantly impact the relationship between accounting information and market equity value (as value relevance) and whether those proxies have the ability to guide market participants in evaluating their investments in stock exchanges. Recently, valuation model has been expanded to include different accounting and non-accounting information as other information according to Ohlson model (1995). Our paper is stimulated by the valuation research that has investigated the impact of ownership structure as a non-accounting information on the accounting information relevance [5], [4], [18]. Consequently, the current study tries to test whether non-accounting information could be an indicator to firm value. Using price model, the impact of percentage foreign ownership in the local firm on the value relevance of its earnings and book value has been tested by [5] and [6] in Korea and Russia respectively. In Jordan, while the impact of percentage share of foreign companies in local economy on the value relevance of earnings has been examined by [4], the impact of foreign and local shareholders number on the value relevance of earnings and book value has been tested by [18]. Both studies used return model. The current study extends the previous ones by investigating the impact of domestic and foreign shareholders number on the value relevance of earning and book value in Jordan employing price model. Accordingly, while relevant accounting information might reflect firm value and to be more close to our topic, we are interested in testing how could non-accounting information traced by domestic and foreign shareholders number (as ownership structure proxies) impact the accounting information relevance. Therefore, our study tries to investigate whether extending the number of those proxies impacts the value relevance of earnings and book value individually and in aggregate for Jordanian industrial companies within the period from 1992 to 2002. Our paper addresses the following questions: (1) does extending domestic or/and foreign investments in a company have a significant impact on its accounting information relevance? And (2), which ownership proxy among domestic, foreign shareholders or their total number more impacts the accounting information relevance?
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This paper focuses on environmental disclosure on the Internet and empirically examines whether ownership structure and company characteristics have a significant association with the level of Internet environmental disclosure (IED)... more
This paper focuses on environmental disclosure on the Internet and empirically examines whether ownership structure and company characteristics have a significant association with the level of Internet environmental disclosure (IED) amongst Malaysian companies. Six variables – management ownership, government ownership, firm size, level of technology, industry type, and profitability – have been chosen to be examined in this study. Multiple regression analysis is used to examine these relationships by analysing the data of 201 online annual reports on the websites of Malaysian companies. The results indicate that government ownership, firm size, level of technology and industry type are positively and significantly associated with IED; management ownership is negatively and significantly associated with IED, and profitability did not show a significant relationship. The results of this paper can be used by regulators to enhance and regulate online environmental reports as it is still voluntary based.
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For more than one decade, a new media has been used in business sector and communication;many firms in different countries are using the internet to present their products and also to disclose their information (fiancial and... more
For more than one decade, a new media has been used in business sector and communication;many firms in different countries are using the internet to present their products and also to disclose their information (fiancial and environmental). The level of using such media too has increased over the last couple of years in the corporate world. Major characteristic of the internet is that information can be accessed almost any time and from anywhere. A number of researchers have identified internet reporting as the most efficient instrument to communicate with the external environment. Within the disclosure literature, several theoretical perspectives have been used to explain this development in financial and environmental disclosure approach through the internet. Although there exist a number of related theories in relation to internet disclosure, but none has discussed from an Islamic perspective. This paper attempts to provide an overview of conventional and Islamic perspectives on financial and environmental disclosures.
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The rapid growth of internet technology has made it possible for companies to directly and instantly disclose their financial and non-financial information to fulfil user needs worldwide. The purpose of this paper is to examine whether... more
The rapid growth of internet technology has made it possible for companies to directly and instantly disclose their financial and non-financial information to fulfil user needs worldwide. The purpose of this paper is to examine whether there is any association between the extent of internet financial disclosure (IFD) and the extent of internet environmental disclosure (IED) by Malaysian listed companies. The data from 194 companies were used as a sample for this study. Linear regression analysis was conducted and results show that there is a significant positive relationship between the extent of IED and the extent of IFD. The finding also indicates that the disclosure of financial and environmental information on the internet by Malaysian listed companies has improved; however, there is still much room for improvement especially in areas of environmental disclosures. encompasses the social aspects of information systems, broadband adoption and usage, e-government, information management, knowledge management and organisational learning. He has more than 30 papers in academic journals and international conferences on these topics.
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The purpose of the study was to identify the significance of selected components of corporate governance over performance of companies listed in Bursa Malaysia. In this study the most important components of corporate governance;... more
The purpose of the study was to identify the significance of selected components of corporate governance over performance of companies listed in Bursa Malaysia. In this study the most important components of corporate governance; including board independence, board size, board expertise, audit committee size, audit committee independence, and audit committee expertise have been examined as the independent variables that influence the financial performance of companies listed in Bursa Malaysia. This study has been carried out over a sample of 150 best non-financial listed companies of Malaysia. The study is different from previous studies, as in previous studies either the board characteristics are observed or the audit committee characteristics are observed, but in this study the combined effect of both have been analysed in relation to return on equity. The study is based on cross sectional analysis and the year 2014 has been analysed. Regression analysis was conducted using Statistical Package for Social Science Version 22 (SPSS 22). The outcomes of this study identified that all the variables have a significant positive impact over performance of financial performance of the companies. The study ended up with certain suggestions on the basis of limitations that have been faced while conducting this study.
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_______________________________________________________________________ ABSTRACT— The purpose of this paper is to empirically examine the affect of service quality dimensions on the customers' satisfaction in Telecommunication companies... more
_______________________________________________________________________ ABSTRACT— The purpose of this paper is to empirically examine the affect of service quality dimensions on the customers' satisfaction in Telecommunication companies in Yemen. These dimensions are tangibility, reliability, responsiveness, assurance and empathy. By using five Likert scale, a set of questionnaire was distributed to 400 customers who are currently using the telecommunication companies' services in Yemen. Linear regression analysis is used to examine the association between the service quality dimensions and customer satisfaction. The results showed that almost the majority of the customers satisfied with services provided by telecommunication companies and all the service quality dimensions are positively and significantly associated with customers' satisfaction. The finding of this paper may help telecommunication companies to maintain their customers and to enhance its performance.
Research Interests:
This paper investigates whether Internet Financial Disclosure (IFD) can be explained by the elements of the company’s characteristics and dominant personalities in board committ ees. Ten variables have been tested using data collected... more
This paper investigates whether Internet Financial Disclosure (IFD) can be
explained by the elements of the company’s characteristics and dominant
personalities in board committ ees. Ten variables have been tested using
data collected from 194 Malaysian listed companies’ websites, namely,
internationality, leverage, foreign shareholders, information technology
(IT) experts, fi rm’s age, number of shareholders, listing status, dominant
personalities in the audit committ ee, chairman of audit and nomination
committ ees, and dominant personalities in the audit and nomination
committ ees. It is found that IT experts, fi rm’s age, number of shareholders
and listing status are signifi cantly aff ected by the level of IFD. However
dominant personalities in the audit and nomination committ ees are
negatively related to the level of IFD in Malaysia. The study provides some
evidence to support the signalling theory and the cost and benefi t hypothesis
in relation to Internet disclosure.
explained by the elements of the company’s characteristics and dominant
personalities in board committ ees. Ten variables have been tested using
data collected from 194 Malaysian listed companies’ websites, namely,
internationality, leverage, foreign shareholders, information technology
(IT) experts, fi rm’s age, number of shareholders, listing status, dominant
personalities in the audit committ ee, chairman of audit and nomination
committ ees, and dominant personalities in the audit and nomination
committ ees. It is found that IT experts, fi rm’s age, number of shareholders
and listing status are signifi cantly aff ected by the level of IFD. However
dominant personalities in the audit and nomination committ ees are
negatively related to the level of IFD in Malaysia. The study provides some
evidence to support the signalling theory and the cost and benefi t hypothesis
in relation to Internet disclosure.
Research Interests:
Research Interests:
This paper investigates the determinants of internet environmental disclosure (IED) amongst Malaysian listed companies. Ten variables have been tested using data collected from 170 Malaysian listed company websites, namely, dominant... more
This paper investigates the determinants of internet environmental disclosure (IED) amongst Malaysian listed companies. Ten variables have been tested using data collected from 170 Malaysian listed company websites, namely, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, internationality, leverage, foreign shareholders, level of technology, firm age, number of shareholders, and listing status. It was found that internationality, foreign shareholders, level of technology, firm age, number of shareholders, and listing status are significantly affected by the level of IED. However, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, and leverage did not show a significant relationship with the level of IED in Malaysia. The study provided some evidence to support signaling theory, shareholder accountability theory, and cost and benefit hypothesis in relation to internet disclosure.
Research Interests: Accountability, Malaysia, Financial Leverage, Leverage, Internet Environmental Reporting, and 9 moreInternet corporate disclosure, Internationality, Shareholders, Environmental Disclosures on the Internet, listing status, dominant personalities, nomination committee, main board and Second board, and chairman of Audit
Purpose The purpose of this paper is to investigate whether the voluntary financial and environmental disclosures through the internet can be explained by the same determinants as in conventional reporting. Specifically, this paper... more
Purpose The purpose of this paper is to investigate whether the voluntary financial and environmental disclosures through the internet can be explained by the same determinants as in conventional reporting. Specifically, this paper examines the relationship between the extent of ...