Malaysian Management Journal最新文献_第4页

EXTERNAL AUDIT(OR) QUALITY AND ACCRUAL EARNINGS MANAGEMENT: FURTHER EVIDENCE FROM NIGERIA 外部审计(或)质量和应计盈余管理:来自尼日利亚的进一步证据

Malaysian Management Journal Pub Date : 2020-08-30 DOI: 10.32890/MMJ.24.2020.10322

K. A. Soyemi, Olubukonla Abosede Olufemi, Semiu Babatunde Adeyemie

{"title":"EXTERNAL AUDIT(OR) QUALITY AND ACCRUAL EARNINGS MANAGEMENT: FURTHER EVIDENCE FROM NIGERIA","authors":"K. A. Soyemi, Olubukonla Abosede Olufemi, Semiu Babatunde Adeyemie","doi":"10.32890/MMJ.24.2020.10322","DOIUrl":"https://doi.org/10.32890/MMJ.24.2020.10322","url":null,"abstract":"Hinged on the quest for quality financial information, this study examined the influence of audit quality on restricting the incidence of accrual-based earnings management among 30 quoted non-financial firms in Nigeria, an emerging country which provides a rich institutional background and cultural setting different from developed nations. Secondary data were gathered from annual reports and audited financial statements for 11 years from 2008-2018. These firms were selected using stratified sampling technique. Thereafter, panel ordinary least square technique was used to estimate specified model for the study. While the descriptive statistics revealed the absence of accrualbased manipulation of earnings among quoted non-financial firms in Nigeria, the multivariate fixed effects ordinary least square depicted that audit quality variables adopted are mutually and statistically significant in explaining 49 percent changes in earnings management. Further, audit tenure and auditor independence exhibited positive and significant relationship, while total assets as the control variable, displayed a negative and significant influence on earnings management. Surprisingly, the size of audit firm appeared positive but statistically insignificant. Consequently, the relevant authorities and policy makers should not only sustain but improve on the current practice of audit engagement partner and/or auditor switch after certain years of continuous engagement to enhance their independence and reduce client-auditor engagement periods to avoid familiarity threat.","PeriodicalId":34347,"journal":{"name":"Malaysian Management Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49111400","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

FEMALES IN GOVERNANCE AND CORPORATE TAX AVOIDANCE: THE MODERATING EFFECT OF ACCOUNTING CONSERVATISM 治理中的女性与公司避税&会计稳健性的调节作用

Malaysian Management Journal Pub Date : 2020-08-30 DOI: 10.32890/MMJ.24.2020.9921

S. Suleiman

{"title":"FEMALES IN GOVERNANCE AND CORPORATE TAX AVOIDANCE: THE MODERATING EFFECT OF ACCOUNTING CONSERVATISM","authors":"S. Suleiman","doi":"10.32890/MMJ.24.2020.9921","DOIUrl":"https://doi.org/10.32890/MMJ.24.2020.9921","url":null,"abstract":"High cash outflow in the form of corporate taxes reduces the corporate firms’ liquidity, available funds for re-investment and growth opportunities. Corporate firms’ attention is therefore geared towards ensuring minimum tax liability. The purpose of this study is to examine the effect of females’ presence in the governance on corporate tax avoidance, moderating for the role of accounting conservatism. The study is based on the companies listed on the Nigerian Stock Exchange and utilised the ex-post factor research design. The panel corrected standard regressions was employed to test the hypothesis. Female CEO, percentage of female directors and presence of female in the audit committee have significant positive effects on tax avoidance. The moderating for accounting conservatism, the percentage of female directors on the board and female director presence in the audit committee remains significant. The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering whether females’ presence in the governance affect tax avoidance and the moderating role accounting conservatism. For investors, it shows that women in the boardroom can improve the bottom line financial performance through tax reduction strategies.This study extends the existing literature by examining the mediating role of accounting conservatism on the relationship between females in governance and tax avoidance in the Nigerian context.","PeriodicalId":34347,"journal":{"name":"Malaysian Management Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49408757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

DOES SIZE OF THE FIRM MATTER IN THE RELATIONSHIP BETWEEN FOREIGN OWNERSHIP AND DIVIDEND POLICY? 公司的规模在外资所有权和股利政策之间的关系中是否重要?

Malaysian Management Journal Pub Date : 2020-08-30 DOI: 10.32890/MMJ.24.2020.9681

A. Adamu, O. Ekundayo, H. Bala

引用次数: 3

DEVELOPING A MEASUREMENT SCALE FOR ASSESSING THE EFFICIENCY OF TAX ADMINISTRATION AMONG OIL AND GAS COMPANIES IN NIGERIA 开发尼日利亚石油和天然气公司税收管理效率评估量表

Malaysian Management Journal Pub Date : 2020-08-30 DOI: 10.32890/MMJ.24.2020.7602

Abba Ya’u, Natrah Saad, Abdulsalam Mas'ud

{"title":"DEVELOPING A MEASUREMENT SCALE FOR ASSESSING THE EFFICIENCY OF TAX ADMINISTRATION AMONG OIL AND GAS COMPANIES IN NIGERIA","authors":"Abba Ya’u, Natrah Saad, Abdulsalam Mas'ud","doi":"10.32890/MMJ.24.2020.7602","DOIUrl":"https://doi.org/10.32890/MMJ.24.2020.7602","url":null,"abstract":"Inefficient tax system causes the government to lose a huge amount of revenue. Tax administrators are primarily responsible for collecting taxes due from taxpayers following the relevant tax laws and regulation in a way that instils confidence on taxpayers through efficient tax administration. This paper aims at validating relevant and reliable measurement scale for assessing the effectiveness of tax administration efficiency in dealing with oil and gas companies operating in the Nigerian oil sector. Hence, an adapted questionnaire comprising four items was administered on 300 local and multinational oil and gas companies in Nigeria. All the items were subjected to evaluations and validations by eight experts’ reviewers with cognate experience in oil and gas activities. Evaluation of reliability and validity of the measures of tax administration efficiency was performed through Confirmatory Factor Analysis (CFA) using SPSS version 25 and Smart PLS version 3.8. The results provide evidence that the proposed tax administration efficiency scale attained reliability and validity criteria. Consequently, Policymakers, practitioners and researchers can adapt this scale to assess the effectiveness of tax administration efficiency by companies in different jurisdictions across the globe. This study expands existing literature and contributes new ideas to the subject area. By implication, the validated scale will assist oil and gas producing countries to come up with policies that ensures efficiency in tax administration and increase government revenues.","PeriodicalId":34347,"journal":{"name":"Malaysian Management Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49235142","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

AN APPROPRIATE BUSINESS STRATEGY FOR SMALL MEDIUM ENTREPRISES: A CASE STUDY OF PIKSEL INDONESIA 中小企业适宜的经营策略:以印尼派克赛尔为例

Malaysian Management Journal Pub Date : 2020-05-01 DOI: 10.32890/mmj.23.2019.9687

D. Rahmawati, R. A. Rahadi

{"title":"AN APPROPRIATE BUSINESS STRATEGY FOR SMALL MEDIUM ENTREPRISES: A CASE STUDY OF PIKSEL INDONESIA","authors":"D. Rahmawati, R. A. Rahadi","doi":"10.32890/mmj.23.2019.9687","DOIUrl":"https://doi.org/10.32890/mmj.23.2019.9687","url":null,"abstract":"The aim of the study is to establish the most appropriate business strategy for Piksel Indonesia which is a creative company focusing on technology and fashion designs, resulting from the batik consumption preferences while planning to use batik products. Data from 338 respondents were randomly collected from several cities in Indonesia. The first section deals with the demographic background of the respondents, and the remaining of the questions deal with the respondents’ impulse towards batik products. The survey results show differences in previous studies. The first difference is the source of information about batik products obtained by the customer. Secondly, the study by the researchers builds on the consumer’s tastes about the batik style and the results are 54.6 percent. Integrated cost leadership/differentiation is Piksel Indonesia’s best business strategy. For Batik Fractal, their batik products brand, low cost was achieved by employing their vendor to produce the product from the minimum overhead. The production flow begins with the order of the customer that the pattern, colour, material and size chart have been determined. JBatik, which is a parametric software to make a new and distinguish batik pattern established by Piksel Indonesia, has no direct competitors at present. As with Batik Fractal, integrated cost management/differentiation strategy is the best strategy. ","PeriodicalId":34347,"journal":{"name":"Malaysian Management Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46397096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

AN ANALYSIS OF THE ATTITUDINAL, CONTEXTUAL AND GENDER PERSPECTIVES OF THE ENTREPRENEURIAL INTENTIONS AMONG INDONESIAN MILLENNIALS 印尼千禧一代创业意向的态度、情境和性别视角分析

Malaysian Management Journal Pub Date : 2020-05-01 DOI: 10.32890/mmj.23.2019.9689

Hardiani Hardiani, D. Hastuti, J. Junaidi

{"title":"AN ANALYSIS OF THE ATTITUDINAL, CONTEXTUAL AND GENDER PERSPECTIVES OF THE ENTREPRENEURIAL INTENTIONS AMONG INDONESIAN MILLENNIALS","authors":"Hardiani Hardiani, D. Hastuti, J. Junaidi","doi":"10.32890/mmj.23.2019.9689","DOIUrl":"https://doi.org/10.32890/mmj.23.2019.9689","url":null,"abstract":"The present study was designed to analyse the entrepreneurial intentions of the Indonesian millennials in Jambi City which are associated with the attitudinal, contextual and gender perspectives. This research focused on the millennial generation, namely students who will enter the labour market in the future. Data were collected from the surveys on millennials in Jambi City and analysed using the descriptive statistical tools and Structural Equation Modelling (SEM). The results indicate several factors: Firstly, the awareness level of gender equality of the millennials in the area is relatively low. There are still around a third of them who are gender-biased on the aspect of personality traits and gender roles in public sector jobs (nondomestic works). The proportion is even greater on the aspect of gender roles in domestic work. Over two-thirds of the millennials have gender-biased perceptions. Secondly, the entrepreneurial intentions of these students are relatively high. It shows that they have strong potentials to become young entrepreneurs in the future. Thirdly, the attitude and contextual factors have significant influence on the millennial entrepreneurial interests in Jambi City. The gender factor, however, does not show a significant impact as a direct influence as well as a variable moderating the influence of attitude and contextual factors. ","PeriodicalId":34347,"journal":{"name":"Malaysian Management Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41679961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

THE EFFECT OF FIRM SPECIFIC CHARACTERISTICS ON FINANCIAL LEVERAGE OF QUOTED DIVERSIFIED COMPANIES IN NIGERIA 企业特征对尼日利亚上市多元化公司财务杠杆的影响

Malaysian Management Journal Pub Date : 2020-05-01 DOI: 10.32890/mmj.23.2019.9683

Umar Farouk Abdulkarim, L. Mohammed, A. Mohammed, S. Abubakar

{"title":"THE EFFECT OF FIRM SPECIFIC CHARACTERISTICS ON FINANCIAL LEVERAGE OF QUOTED DIVERSIFIED COMPANIES IN NIGERIA","authors":"Umar Farouk Abdulkarim, L. Mohammed, A. Mohammed, S. Abubakar","doi":"10.32890/mmj.23.2019.9683","DOIUrl":"https://doi.org/10.32890/mmj.23.2019.9683","url":null,"abstract":"Financial leverage decision by firm continues to attract interest from managers, analysts, researchers, scholars as well as policymakers because of its implications for the firm and its stakeholders. This paper investigates how the complexity of business, firms’ dependence on external finance and growth opportunity affects the financial leverage decision among quoted diversified companies in Nigeria. The study took a census of six diversified firms quoted on the Nigerian capital market over the period of 10 years (2008-2017). Descriptive statistics and correlation matrix were employed with panel data analysis using Ordinary Least Square (OLS) robust model to analyse the data. The results from the study revealed that the complexity of business and growth opportunity is positive and significantly influencing the financial leverage of quoted diversified companies in Nigeria, while dependence on the external finance revealed a significantly negative effect on the financial leverage. It is recommended that the management of quoted diversified companies in Nigeria should target an optimal capital structure in line of businesses that their streams of revenue are not positively correlated. This can be achieved by taking advantage of growth opportunities in the industries where they can further diversify their businesses and enhance profit generation. ","PeriodicalId":34347,"journal":{"name":"Malaysian Management Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43180266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Impact of Information Technology on Human Resource Management Procurement Functions: A Case of A Nigerian University 信息技术对人力资源管理采购职能的影响:以尼日利亚某大学为例

Malaysian Management Journal Pub Date : 2020-04-29 DOI: 10.32890/mmj.22.2018.9676

Isiaka Sulu Babaita, A. Rafiu, Suleiman Ahmed Aremu

{"title":"Impact of Information Technology on Human Resource Management Procurement Functions: A Case of A Nigerian University","authors":"Isiaka Sulu Babaita, A. Rafiu, Suleiman Ahmed Aremu","doi":"10.32890/mmj.22.2018.9676","DOIUrl":"https://doi.org/10.32890/mmj.22.2018.9676","url":null,"abstract":"Information Technology’s (IT) role in Human Resource Management (HRM) has attracted minimal interest and attention in the academia industry. The few empirical studies available did not examine the effect of IT on HRM on a comparative basis. Therefore, this study seeks to examine the nexus between IT and HRM procurement process in Nigerian Universities (education sector) with reference to the University of Ilorin. Other objectives are to:(i) examine the extent to which IT influences the HR procurement functions (ii) determine the nature of relationship that exist between/among IT tools and HR procurement functions. Questionnaire was served to the entire 50 members of the staff of the University HR department being census approach. Two hypotheses stated were tested using regression and correlation analysis. The findings revealed that IT has a significant effect on HR procurement functions and that IT tools and HR procurement functions are correlated. The study concludes that IT impacts strongly on HR Procurement activities. This study recommends that the management of Nigerian higher Institutions, inclusive of University of Ilorin, should consistently upgrade their HRIT software to cover a significant number of HR activities in line with the best HR practice as its long-term benefits exceed the pains of its initial cost. ","PeriodicalId":34347,"journal":{"name":"Malaysian Management Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45526954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Managing Diversity: The Government Of A Malaysian Hawker Place 管理多样性:马来西亚小贩区政府

Malaysian Management Journal Pub Date : 2020-03-01 DOI: 10.32890/MMJ.19.2015.9025

N. Backhaus

{"title":"Managing Diversity: The Government Of A Malaysian Hawker Place","authors":"N. Backhaus","doi":"10.32890/MMJ.19.2015.9025","DOIUrl":"https://doi.org/10.32890/MMJ.19.2015.9025","url":null,"abstract":"Selling and consuming street food has a long tradition in urban areas of Asia. While the preparation of food, the appropriation of space, and the sale itself follow certain rules, some of them are informal and not always in line with government regulations. However, even though the street vendors (or hawkers) are practicing their trade in a gray area between formality and informality many hawker places function surprisingly well. It is the aim of the paper to analyze the functioning of such a hawker place. As case study serves Changlun, a small town in the Malaysian state of Kedah, where qualitative interviews with hawkers but also officials were conducted. Results indicate that the government of this hawker place is a consequence of an intricate entanglement of practices, which include a tolerant administration but also compliant hawkers and customers liking this place. However, this entanglement is not without conflicts and problems. The hawkers are economically vulnerable and do not have many alternatives to generate income. Consequently the paper ends with recommendations that should enable the functioning of a hawker place as a traditional and well-regarded place to meet and eat and a space for underprivileged people to earn an income. ","PeriodicalId":34347,"journal":{"name":"Malaysian Management Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45205639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

The Influence of Privacy and Trust on the Adoption of Internet Banking in Bangladesh 隐私和信任对孟加拉国互联网银行采用的影响

Malaysian Management Journal Pub Date : 2020-03-01 DOI: 10.32890/mmj.14.2010.8965

M. Ashraf, Mirza Mohammad Didarul Alam, M. S. I. Noor

{"title":"The Influence of Privacy and Trust on the Adoption of Internet Banking in Bangladesh","authors":"M. Ashraf, Mirza Mohammad Didarul Alam, M. S. I. Noor","doi":"10.32890/mmj.14.2010.8965","DOIUrl":"https://doi.org/10.32890/mmj.14.2010.8965","url":null,"abstract":"In Bangladesh, the expansion of Internet banking is beset with several infrastructural, institutional, and regulatory constraints. Despite the constraints, efforts by the Bangladesh Bank in modernizing the country’s payment system and commitment by the government in building ‘Digital Bangladesh’ have brought competition among the scheduled banks to improve banking services and rapidly adopt Internet banking on a wider scale. However, several opinion polls have revealed that many clients are found reluctant in adopting banking via the Internet because of their concerns about the privacy of the personal information they provide to online. Using the theory of planned behaviour as its theoretical basis, this study examined the relationships among beliefs about Internet privacy and trust, along with beliefs about perceived behavioural control and the expectations of important others and online banking behaviour. Data were collected from 327 university students. Analysis of the data indicates that beliefs about trust and privacy positively affect attitudes toward Internet banking, but attitude is found not to significantly affect Internet banking behaviour. Normative beliefs positively affect subjective norms which in turn affect Internet banking behaviour. Similarly, beliefs about self-efficacy regarding Internet banking positively affect perceived behavioural control, which in turn affects actual online banking behaviour. ","PeriodicalId":34347,"journal":{"name":"Malaysian Management Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47525453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6