Asian Journal of Accounting and Governance最新文献

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REFORMING THE MALAYSIAN TAX SYSTEM: THE EFFECTS OF SPECIAL VOLUNTARY DISCLOSURE PROGRAMME (SVDP), ROLE OF INLAND REVENUE BOARD MALAYSIA (IRBM), AND DEMOGRAPHICS OF TAXPAYERS ON MALAYSIAN TAX AWARENESS 改革马来西亚税收制度:特别自愿披露计划(svdp)的影响,马来西亚内陆税收委员会(irbm)的作用,以及纳税人对马来西亚税收意识的人口统计数据
IF 0.6
Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-04
{"title":"REFORMING THE MALAYSIAN TAX SYSTEM: THE EFFECTS OF SPECIAL VOLUNTARY DISCLOSURE PROGRAMME (SVDP), ROLE OF INLAND REVENUE BOARD MALAYSIA (IRBM), AND DEMOGRAPHICS OF TAXPAYERS ON MALAYSIAN TAX AWARENESS","authors":"","doi":"10.17576/ajag-2022-18-04","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-04","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46981417","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
INTELLECTUAL CAPITAL DISCLOSURE AND CORPORATE GOVERNANCE: EMPIRICAL EVIDENCE FROM A CROSS COUNTRY THAT OFFERING ISLAMIC BANK SERVICES 智力资本披露与公司治理&来自伊斯兰银行跨国服务的经验证据
IF 0.6
Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-11
Syaima’ Adznan, Z. M. Sori, S. Mohd
{"title":"INTELLECTUAL CAPITAL DISCLOSURE AND CORPORATE GOVERNANCE: EMPIRICAL EVIDENCE FROM A CROSS COUNTRY THAT OFFERING ISLAMIC BANK SERVICES","authors":"Syaima’ Adznan, Z. M. Sori, S. Mohd","doi":"10.17576/ajag-2022-18-11","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-11","url":null,"abstract":"Intellectual capital is imperative for Islamic banks given their unique characterisctiscs in that they offer innovative Shariah-based solutions to the modern financial problems. This study therefore examined the influence of corporate goverance on intellectual capital disclosure ( ICD ) practices of Islamic banks. Data from a sample of 33 Islamic banks for the period 2012 to 2018 were collected. A self-developed ICD checklist was used to measure the extent of IC information disclosed in the annual report. This paper also examines the relationship between ICD practices and several corporate governance components which includes board size, board meeting, board independence, board gender, board expertise, audit committee size, audit committee meeting, audit committee independence, audit committee gender and audit committee expertise. Our results revealed that having an effective corporate governance structure is essential, as it is able to influence the ICD practices of Islamic banks. However, instead of focusing on the role of the board, our paper highlights the importance role of audit committee functions. Specifically, the results suggest that larger or reasonable audit committee size tends to have varied skills and expertise among the audit committee members, resulting in more information by allowing for greater diversity of backgrounds and viewpoints. Gender diversity in audit members’ profiles will also encourage the board to be more effective and creative in generating innovative ideas, hence more IC will be created. This study adds to the empirical studies on corporate governance from Islamic banks’ perspectives covering several countries. It also introduce the Shariah capital, as one of components in the IC index to respond to the peculiarities of Islamic on intellectual capital.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46266065","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
HUBUNGAN ANTARA FIRMA AUDIT PAKAR INDUSTRI DAN PENDEDAHAN URUSNIAGA PIHAK BERKAITAN DI KALANGAN SYARIKAT TERSENARAI DI MALAYSIA 从马来西亚特殊仓库展示中的行业和工人行业的第一次审计开始的关系
IF 0.6
Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-07
{"title":"HUBUNGAN ANTARA FIRMA AUDIT PAKAR INDUSTRI DAN PENDEDAHAN URUSNIAGA PIHAK BERKAITAN DI KALANGAN SYARIKAT TERSENARAI DI MALAYSIA","authors":"","doi":"10.17576/ajag-2022-18-07","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-07","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48029948","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
Covid-19 Effect on Community Mobility and Stock Market of Malaysia 新冠肺炎疫情对马来西亚社区流动性和股市的影响
IF 0.6
Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-03
N. A. Abu Hasan, W. H. Boo, W. Yan
{"title":"Covid-19 Effect on Community Mobility and Stock Market of Malaysia","authors":"N. A. Abu Hasan, W. H. Boo, W. Yan","doi":"10.17576/ajag-2022-18-03","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-03","url":null,"abstract":"Physical distancing is believed to contain the spread of COVID-19 virus. With data provided by COVID-19 Community Mobility Reports from Google, this study examines the mobility patterns at different stages of Movement Control Order (MCO) and investigates whether lower mobility reduces the number of new cases, death cases, and recovery rate. This research also covers the time spent in places such as i) retail and recreation, ii) grocery and pharmacy, iii) parks, iv) transit stations, v) the workplace, and vi) residential areas. As each of these types of places has distinct epidemiological characteristics, they may spread transmission differently. This study also correlates the stock market with mobility patterns of Malaysians in order to evaluate the effectiveness of lockdowns on COVID-19 incidents and its impact on the stock market, in this case;Kuala Lumpur Composite Index (KLCI). Findings of this study highlight the effects of pandemic COVID-19 on stock market daily performance by utilizing prospect and uncertainty theory in predicting the short-term impacts of the epidemic.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48824759","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
PENGARUH KRISIS PEPERANGAN TERHADAP AMALAN PERAKAUNAN PENGURUSAN PERUSAHAAN KECIL SEDERHANA (PKS) DI YAMAN 关于继续传播的危机的警告《普通分类法》在延安的分布要求
IF 0.6
Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-13
{"title":"PENGARUH KRISIS PEPERANGAN TERHADAP AMALAN PERAKAUNAN PENGURUSAN PERUSAHAAN KECIL SEDERHANA (PKS) DI YAMAN","authors":"","doi":"10.17576/ajag-2022-18-13","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-13","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47451474","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
INTELLECTUAL CAPITAL AND SOCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA AND MALAYSIA: THE MODERATING ROLE OF SHARIA SUPERVISORY BOARDS 印尼和马来西亚伊斯兰银行的智力资本和社会绩效:伊斯兰教法监事会的调节作用
IF 0.6
Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-06
{"title":"INTELLECTUAL CAPITAL AND SOCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA AND MALAYSIA: THE MODERATING ROLE OF SHARIA SUPERVISORY BOARDS","authors":"","doi":"10.17576/ajag-2022-18-06","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-06","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42221739","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
DO INTERNAL AUDITORS IMPROVE FIRMS’ WORKING CAPITAL MANAGEMENT? 内部审计师是否改善了公司的营运资金管理?
IF 0.6
Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-12
{"title":"DO INTERNAL AUDITORS IMPROVE FIRMS’ WORKING CAPITAL MANAGEMENT?","authors":"","doi":"10.17576/ajag-2022-18-12","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-12","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44335235","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
AUDIT COMMITTEE INDEPENDENCE, DIRECTOR OWNERSHIP, AUDIT QUALITY AND NON-PERFORMING LOANS 审计委员会独立性、董事所有权、审计质量与不良贷款
IF 0.6
Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-05
{"title":"AUDIT COMMITTEE INDEPENDENCE, DIRECTOR OWNERSHIP, AUDIT QUALITY AND NON-PERFORMING LOANS","authors":"","doi":"10.17576/ajag-2022-18-05","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-05","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45063210","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
External Pressures, Managerial Motive and Corporate Sustainability Strategy: Evidence from a Developing Economy 外部压力、管理动机与企业可持续发展战略:来自发展中经济体的证据
IF 0.6
Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-02
{"title":"External Pressures, Managerial Motive and Corporate Sustainability Strategy: Evidence from a Developing Economy","authors":"","doi":"10.17576/ajag-2022-18-02","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-02","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46307597","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
EFFECTIVENESS OF GEOMETRIC BROWNIAN MOTION METHOD IN PREDICTING STOCK PRICES: EVIDENCE FROM INDIA 几何布朗运动方法预测股票价格的有效性&来自印度的证据
IF 0.6
Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-09
{"title":"EFFECTIVENESS OF GEOMETRIC BROWNIAN MOTION METHOD IN PREDICTING STOCK PRICES: EVIDENCE FROM INDIA","authors":"","doi":"10.17576/ajag-2022-18-09","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-09","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44234586","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
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