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GCBER 2017 Proceedings

The Proceedings of the Global Conference on Business and Economics Research (GCBER) 2017

ISBN 978-983-2408-56-7

Edited by Saidatunur Fauzi Saidin, Zaidi Mat Daud, Amalina Abdullah and Nazrul Hisyam Ab Razak 

Published by Faculty of Economics and Management, Universiti Putra Malaysia, Serdang, Selangor, Malaysia

 


Measuring The Level Of Compliance With Financial Accounting Standard No. 8: Evidence From Bahrain
by Adel M. Sareaa, Abdullah M. Musliha, Iqbal T.H.b
aAhlia University, Kingdom of Bahrain; bKingdom University, Kingdom of Bahrain
Abstract : The objective of this paper is to explore the perception of accountants in Islamic Financial Institutions in Bahrain regarding the level of compliance with financial accounting standard (FAS 8) lease and lease to own (Ijarah and Ijarah Muntahia Bittamleek) standard. This standard aims at setting out accounting rules for ......
Keywords: Islamic Accounting, Accounting Standards, AAOIFI, Islamic Banks, Bahrain

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A Contingency View To Working Capital Management In Emerging Market
by Saheed. A. Nurein*, Salleh. Hj. Din, Suberi Ab. Halim
Universiti Malaysia Perlis, Malaysia
Abstract : Despite the acknowledgement and evidence from extant studies that working capital management has influence on firm value there is argument that this relationship is subject to the external environment, internal resources and management decisions of the firm as anticipated by contingency theory. As such, this study aim to examine......
Keywords: Working capital, firm value, contingency variables, Malaysia firms

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Modelling The Relationship Between Green Marketing Strategies And Performance Outcomes For Business Sustainability
by Zuhairah Hasan*, Noor Azman Ali
Universiti Putra Malaysia, Malaysia
Abstract : This article presents an integrative model on how the commitment of a green industry can give impact to the economic, marketing and environmental performance. The issues become pertinent to the global as it influences the way business practice as it gives detrimental impact to the economy, environment and society. Since many..... 
Keywords: Green marketing strategy, organizational performance, sustainability 

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Predicting Entrepreneurial Intentions Of Private College Students By Applying The Theory Of Planned Behaviour
by Zaid Mat Yusop*, Norashikin Misnan, Norraha Abdul Razak
Kolej Universiti Poly-Tech MARA Kuala Lumpur, Malaysia
Abstract : This conceptual paper is about predicting entrepreneurial intentions of college students by applying the theory of planned behaviour. Researchers have read literature, and we found that the problem statement is a need to conduct how entrepreneurship is actually handled at other higher educational institutions in Malaysia, instead of ...... 
Keywords: Higher education Institutions, theory of planned behaviour, entrepreneurial intention, entrepreneurship education

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Trade Openness And Income Inequality In Selected Developing Countries
by Tee Heng Guan*, Shivee Ranjanee Kaliappan, Lee Chin, Rusmawati Said
Universiti Putra Malaysia, Malaysia
Abstract : The purpose of this paper is to examine the nexus between trade openness and income inequality in the case of eight selected developing countries from 1985 to 2014 under Kuznet framework. Based on the idea of Kuznet curve, income inequality rise with national income growth initially and drop after reaching certain turning point.......
Keywords: Trade openness, composite trade shares, income inequality, developing countries

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Does Economic Development Mitigate Tax Evasion? Evidence From Evasional Kuznet Curve
by Yan-Ling Tana,b, Muzafar Shah Habibullah*b, Badariah Haji Dinc
aUniversiti Teknologi Mara Cawangan Johor Kampus Segamat, Malaysia; bUniversiti Putra Malaysia, Malaysia; cUniversiti Utara Malaysia, Malaysia
Abstract : Tax evasion is a common problem persisted in all countries around the world. Recent estimates registered a loss of tax revenue amounting to US$3.1 trillion or 5.1% of world’s GDP. Tax revenue losses have negative consequences to the government ability to fueled economic growth by providing enough public infrastructure .......
Keywords: Trade openness, composite trade shares, income inequality, developing countries

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Another Look At Risk-based Capital Regime, Capital Structure, Insurer’s Risk Profile And Performance: A Conceptual Paper
by Sunday Sunday Akpan*, Fauziah Mahat, Bany-Ariffin Amin Nordin, Annuar Md Nassir
Universiti Putra Malaysia, Malaysia
Abstract : This paper evaluates capital structure under risk-based capital regime from the perspective of insurance firms and its performance. It also evaluates the moderating effect of insurer’s risk profile on capital-performance relationship. The authors aim to reveal ambiguities, gaps and omissions in the literature and to sketch avenues ........
Keywords: Risk-based capital, capital structure, financing decision, insurer risk profile, insurer’s performance 

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The Consumer Acceptance Towards Electronic Payment System
by Mohamad Azwan Md Isaa, Ferri Nasrul*a, Rohayu Senanb, Suhana Mohamedb
aUniversiti Teknologi MARA Johor, Kampus Segamat, Malaysia; bUniversiti Teknologi MARA Johor, Kampus Pasir Gudang, Malaysia
Abstract : The electronic payment system is a new trending system used at many government offices in Malaysia.  Among the reasons to use this alternative are to help reduce the number of customer queueing and to minimize the cash shortage risk.  However, there is still a lack of usage among the public although the encouragement was done .......
Keywords: System, payment system, electronic, influence, acceptance 

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Using Blundell-Bond Estimator In Dynamic Panel Data Analysis: Case Of Money Demand Function With The Inclusion Of Financial Innovation
by Payam Mohammad Aliha*, Tamat Sarmidi, Fathin Faizah Said
Universiti Kebangsaan Malaysia, Malaysia
Abstract : The banking system has experienced rapid and significant technological changes in recent years that is the subject of this paper; however, the individual effect of most of these innovations has not been estimated. The demand for money is a very important for the conduct of monetary policy and measurement of the effectiveness  ..........
Keywords: System, payment system, electronic, influence, acceptance 

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Foreign Direct Investment, Absorptive Capacity And Technological Innovation: Empirical Evidence In Developing Countries
by Asuantri Mohamad* and Yasmin Bani
Universiti Putra Malaysia, Malaysia
Abstract : This study investigates the impact of high inflows of FDI and absorptive capacity on technological innovations in developing economies. Utilizing panel data from 1997-2014 for a sample of 39 developing countries and applying the System-GMM estimator, we reached important conclusions. The estimated results show that FDI .....
Keywords: FDI, absorptive capacity, technological innovations, System-GMM

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Entrepreneurial Environment On Internationalization Initiatives: Malaysian SMEs Perspectives
by Mohamad Ridhuan Mat Dangi*, Aida Hazlin Ismail, Razana Juhaida Johari, Rohaya Md. Noor
Universiti Teknologi MARA Puncak Alam, Malaysia
Abstract : Small and medium enterprises (SMEs) in Malaysia are recognized as one of the drivers of the economy, as reflected by their role in supporting the economic growth, job creation, promoting the entrepreneurial environment, expand the tax base and the drivers of innovation. SMEs are also urged to participate in the .....
Keywords: Entrepreneurial environment, growth strategies, ICT, internationalization, SMEs, technology

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Theorizing The Role Of Exchange Ideology In Moderating The Link Between Organisational Justice And Counterproductive Work Behaviour
by Salisu Abubakar*
Federal Polytechnic Kaura Namoda, Nigeria
Abstract : The purpose of this paper is to propose a framework for moderation effects of exchange ideology on the relationship between organisational justice and counterproductive work behaviour. Counterproductive work behaviour has negative consequences on both employees and organisations and this has attracted a large number .....
Keywords: Counterproductive work behaviour, exchange ideology, organisational justice

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Export Volatility And Corporate Financing Decisions In Australia: A Dynamic Panel Data Approach
by Chow Yee Peng*, Junaina Muhammad, Bany Ariffin Amin Noordin, Cheng Fan Fah
Universiti Putra Malaysia
Abstract : This paper investigates the influence of export volatility on corporate financing decisions of a sample of non-financial firms listed on the Australian Securities Exchange over the period 2004-2014. The GARCH model is employed to model export volatility. Using a dynamic panel data method, namely the robust two-step system .....
Keywords: Corporate financing decisions, Capital structure, Leverage, Export volatility, System GMM, GARCH

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Non-interest Activities Affect The Bank Risk In The Asia Pacific Region
by Koh Chin WeiaNazrul Hisyam Ab Razak*bFakarudin Kamarudinb
Universiti Putra Malaysia
Abstract : This paper’s main objective is to investigate whether the bank non-interest activities affect the bank risk between developed and developing markets in the Asia Pacific region banking sector over the years 2000-2015. We employ the pooled OLS and panel regression to assess the effect on bank risk through 61 representative .....
Keywords: Bank’s non-interest activities; bank risk; Asia-Pacific banking sector

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Measuring International Students’ Satisfaction: The Development Of Survey Instrument
by Pui-Yee Chonga*, Siew-Yean Thamb, Jia-Yi Andrew Kamb
aUniversiti Tenaga Nasional, Malaysia; bUniversiti Kebangsaan Malaysia, Malaysia
Abstract : Survey questionnaire is the most common instrument used in social science research. Whether the approach is “adapt & adopt” from currently available instrument or if it is newly developed, researchers would need to test the validity and reliability of the instrument. There are advantages in the “adapt & adopt” approach, however .....
Keywords: International students, measuring satisfaction, survey instrument, piloting

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Feasibility Of Green Bonds Issuance In Malaysia Towards Financing A Sustainable Future – A Conceptual Review Of Literatures
by Raymond Ling Leh Bin*, Siti Nurhidayah Mohd Roslen, Salizatul Aizah Ibrahim, Lee Sin Yee, Tung Soon Theam
University Tunku Abdul Rahman (Malaysia), Malaysia
Abstract : Green bonds issuance in recent years become a global increasingly attractive mechanism for both private and public sector organizations to raise capital for projects, assets or other activities that benefit the economy, environment and society as a whole.  Inevitably in a fast-growing capital market in Malaysia, confusion and .....
Keywords: Green bonds, sustainable development, Socially Responsible Investment (SRI), Environmental, Social and Governance (ESG) issues

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A Complementary Currency Model Proposed For Orang Asli Community: An Empirical Analysis
by Jarita Duasa*, Maya Puspa Rahman, Mohamed, Asmy Mohd Thas Thaker
International Islamic University Malaysia, Malaysia
Abstract : The study proposes the complementary currency (CC) model to the Malaysian Orang Asli community since the Orang Asli accounts for about 20 per cent of the nation's hardcore poor. It also attempts to measure the acceptance level of the community if the complementary currency system were to be introduced for their economics activities........
Keywords: Complementary currency, Orang Asli, Malaysia, Logit model

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The Effect Of The Golden Rule On Inequality - Behavioral Evidence In Belief Systems
by Hazik Mohamed*
Stellar Consulting Group, Singapore
Abstract : Widening inequality has significant implications for growth and macroeconomic stability, and we wonder if 'doing unto others as you would have done onto you' or adherence to the Golden Rule would reduce such economic failures. This paper through a behavioral experiment sets off to understand the pervasiveness of such........
Keywords: Altruism, compliance, empathy, inclusion

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Factors Affecting Tax Gap: Evidence From Tax Audit Cases
by Mohd Azrul Bagdad*, Rohaya Md Noor, Nadiah Abdul Hamid, Rozainun Abd Aziz
Universiti Teknologi MARA (UiTM) Puncak Alam, Malaysia
Abstract : Tax non-compliance activities occur around the globe and lead to the tax gap that is continuously regarded as an unsolved issue. There is a critical need to investigate the root cause which contributes to the tax gap so as to execute an effective plan to solve the problem. This study investigated factors that affect the tax gap such as........
Keywords: Tax compliance, tax gap and tax audit

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Measurement Of Islamic Banking Attributes In Indonesia
by Budi Setiawan*, Morita Panduwangi
STIE Kesatuan, Indonesia
Abstract : The purpose of this research is to map the community preference on prime attributes of Islamic banking in Indonesia with RASCH model measurement that has not been done in previous similar researches. Data collection was done by questionnaire instrument distributed and completed through online by 345 Islamic bank........
Keywords: Product attributes, Islamic banking, consumer preference, RASCH model measurement

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Utilisation Of Public Financial Assistance For Innovation Within High-Technology Small Medium Enterprises In An Emerging Economy
by Dzulkifli Mukhtar*, Hasannuddiin Hassan, Muhammad Naqib Mat Yunoh, Mohd Hafizie Suhaimi
University Malaysia Kelantan, Malaysia
Abstract : Policy formulation and implementation for economic diversification by Governments in developing economies in in the late 1990s led to the emergence of high technology sectors within local economy. Features of these sectors are not only confined to the essence of research and development, but also highlight the importance of .......
Keywords: Financial assistance, innovation, high technology sectors, small and medium enterprises

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Economic feasibility of household waste minimisation in Dhaka, Bangladesh
by Rafia Afroz*a , Rabaah Tudinb
aInternational Islamic University Malaysia, Malaysia; bUniversity Malaysia Sarawak, Malaysia
Abstract : This article examines the economic viability of waste minimization through reuse and recycling in the city of Dhaka, Bangladesh. To achieve the objective of the study, this document carries out the cost-benefit analysis (CBA). The cost-benefit ratio (BCR) of waste minimization is 1.23 which reveals that waste minimization is .....
Keywords: Waste generation, waste composition, waste materials recycling; Benefit-cost analysis 

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Competitive Advantage As Mediating Role Of Intellectual Capital And University Performance: An Empirical Study In Indonesia
by Fivi Anggraini*a, Mohamad Ali Abdul Hamidb, Aza Azlina Md Kassimc
aUniversitas Bung Hatta, Indonesia; bUniversity of Sharjah, United Arab Emirates; cUniversiti Selangor Malaysia, Malaysia
Abstract : The increment of higher education institutions in Indonesia has created a tough competition amongst them. The competition is also triggered by the changes of global business, which lead the higher education institutions to put a priority on a high quality of service for their customers. One of important elements that can be used by a.......
Keywords: Intellectual capital, competitive advantage, university performance, academic performance, management performance, Indonesia.

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Mistakes In The Real-time Identification Of Breaks
by Nur Syazwani Mazlan*a, George Bulkleyb
aUniversiti Putra Malaysia, Malaysia; bUniversity of Bristol, UK
Abstract : We study the mistakes that happen in the real-time identification of structural breaks in the selected aggregate-level of the U.S. financial data series. We are interested in the real time identification because of its relevance for forecasting. The level of noisiness of different data sets and techniques used for the identification of breaks 
Keywords: Structural breaks, real-time, learning, mistakes, uncertainty
 
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Strategy, choice of performance measures and use of performance measurement systems: empirical evidence from Thailand
by Wasatorn Shutibhinyo, Wila-sini Wongkaew*
Chulalongkorn University, Thailand
Abstract : This paper examines how firms design and use performance measurement systems to support their strategy. In particular, the study investigate linkages between business strategy (i.e. cost leadership, differentiation and mixed strategy) and relative weights placed on different groups of performance measures and ways in which
Keywords: Performance measurement systems, diagnostic and interactive control, strategy, mixed strategy

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Future Chartered Accountants’ Experience In The Malaysian Audit Firms: A Focus On Mentoring Supports
by Azleen Shabrina Mohd Nor*a, Nor Aziah Abu Kasimb, Hashanah Ismailb, Mazlina Mustaphab
aMultimedia University, Malaysia; bUniversiti Putra Malaysia, Malaysia
Abstract : Mentoring in the workplace has become a demanding need in the accounting professions. Good mentoring support will improve the future chartered accountants’ competencies. The International Federation of Accountants (IFAC) acknowledges the importance of mentoring supports by enforcing formal mentoring to IFAC member bodies, including the Malaysian .....
Keywords: Mentoring supports, mentoring theory, Malaysian future chartered accountants

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Facebook marketing strategies of global versus local brands: evidence from Malaysia
by Kamisah Kormin*a, Rohaizat Baharuna, Riaz Ul Haqb , Iqbal Ahmedc,d
aUniversiti Teknologi Malaysia, Malaysia; bUniversiti Malaysia Pahang, Malaysia; c,dKing Abdul Aziz University, Saudi Arabia
Abstract : This study examined four Facebook (FB) marketing strategies adopted by both global and local brands; post types, media types, interactivity, and service quality (SQ). 120 brands (60 brands from each group) listed in socialbakers.com were selected as a sample. A content analysis method was used to examine a total of 1,904 FB postings. The main findings include...
Keywords: Global brands, local brands, Facebook, social media marketing

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Public Reprimand And Corporate Governance
by Zaini Embong*a, Ruhaznawati Md Radzib
aUniversiti Kebangsaan Malaysia, Malaysia; bPoliteknik Kota Kinabalu, Malaysia
Abstract : Public reprimand is a form of enforcement actions taken by Bursa Malaysia against companies that violate or breach listing requirements. As stated in the Bursa’s website, enforcement actions are taken to deter future breach, enhance greater market understanding and awareness as well as to promote and cultivate good standards of corporate governance....
Keywords: Public reprimand, board characteristics, audit committee, Bursa Malaysia

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Income Inequality And Rule Of Law In Bulgaria
by Saad Buba*, Suryati Ishak
Universiti Putra Malaysia, Malaysia
Abstract : This study presents evidence about the relationship between income inequality and the quality of rule of law Bulgaria. Rule of law in Bulgaria has been in negative index for the past two decades. This study uses an autoregressive distributed lag (ARDL) model to test the co-integration and long-run relationships between these two variables, with rule ......
Keywords: Rule of law, inequality, Bulgaria, ARDL

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Comparing Corporate Governance Compliance Between Islamic And Convectional Banks In Bangladesh
by Rashedul Hasan*a, Kashfia Sharmeenb, Anisa Sultanab
aNilai University, MalaysiabAmerican International University Bangladesh, Bangladesh
Abstract : The purpose of this paper is to investigate the extent of corporate governance disclosure in the annual reports of listed conventional and Islamic banks in Bangladesh. The primary aim of this study is to establish factors that influence such disclosure along with the exploration of a moderating influence on the nature of bank in corporate governance compliance....
Keywords: Governance, Islamic banking, agency theory, Bangladesh 

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Firm Efficiency In Selected Developed And Developing Asia-pacific Countries: Using Data Envelopment Analysis
by Khar Mang Tan*, Fakarudin Kamarudin, Bany Ariffin Amin Noordin, Norhuda Abdul Rahim
Universiti Putra Malaysia, Malaysia
Abstract :  The paper primarily aims to examine the firm efficiency or technical efficiency (TE), pure technical efficiency (PTE) and scale efficiency (SE) in the selected developed and developing Asia-Pacific countries. The sample of this paper consists a sum of 700 firms in selected developed and developing Asia-Pacific countries over the .............
Keywords: Firm efficiency, data envelopment analysis, Asia-Pacific, technical efficiency, pure technical efficiency, scale efficiency

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The Impact of Government Debt On Output, Private Investment And Human Capital Stock In Malaysia
by Hoda Hajian*, Azali Mohamed, Muzafar Shah Habibullah
Universiti Putra Malaysia, Malaysia
Abstract : This paper mainly aims to examine the effect of government debt on real output per capita in a successful developing economy of Malaysia during 1985-2014 period. Using Vector Error Correction modeling (VECM) and employing Generalized Impulse Response (GIR) tool, dynamic response of output per capita to a shock to ........
Keywords: Government debt, GDP per capita, Malaysia, VECM, time series

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Management Control System: Performance Measurement System And Organisational Ownership Structure
by Zarinah Abdul Rasit*a, Aliza Ramlia, Suria Zainuddinb
aUniversiti Teknologi MARA Bandar Puncak Alam, Malaysia; bUniversiti Malaya, Malaysia
Abstract : Change in the business environment has resulted in significant implication in the use of Management Control System (MCS) particularly Performance Measurement System (PMS). Strategic Performance Measurement System (SPMS) has been widely used by organisation to monitor the implementation, achievement and ..............
Keywords: Management control system, performance measurement system, organisational ownership structure

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Exchange Market Pressure And Monetary Policies
by Tey Sheik Kyin, Lee Chin*
Universiti Putra Malaysia, Malaysia
Abstract : High currency pressure in exchange market might bring adverse effect to the economy and inaccurate policy will exacerbate the pressure condition and transform the downturn of economies to full-blown crisis. In order to examine the accurate policy response for currency crisis in four countries, namely Indonesia, Korea, Malaysia ......
Keywords: Exchange market pressure, monetary policies, Structural VAR

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Capital endowments as a path way out of poverty amongst rural households in Nigeria
 by Abdulaziz Shehu*a, Nura Abubakar Muhammadb
 aFederal University Birnin Kebbi, Nigeria; Umaru Ali Shinkafi Polytechnic, Nigeria
Abstract : This paper examines the role of capital endowments in improving the economic as well as change in the poverty status wellbeing of rural households in Nigeria. The study used per capita annual household consumption expenditure as a measure of economic wellbeing. Variant difference and multinomial logit models were.......
Keywords: Capital endowments, poverty reduction, farm household, rural Nigeria

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Shari’a compliance on corporate governance disclosure: an empirical evidence of Malaysian IFIs
by Ahmad Saiful Azlin Puteh Salin*a, Nurul ‘Ain Shaharb and Anuar Nawawi b
Universiti Teknologi MARA Perak Branch Tapah Campus, Malaysia; Universiti Teknologi MARA Shah Alam, Malaysia
Abstract :This paper intends to examine the extent of the Shari’a corporate governance disclosure compliance in the annual report of Islamic Financial Institutions (IFIs) in Malaysia. All sixteen IFIs in Malaysia were selected and their corporate governance disclosure in the annual reports was analysed. The assessment instrument was......
Keywords:Islamic financial institutions, Islamic governance, corporate governance, Malaysia, Sharia’ compliance

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Effects of cultural backgrounds on interpersonal interactions among students from different culture and nationalities: an empirical study on Stamford College business students
by Maniyarasi Gowindasamy*
Universiti Putra Malaysia, Malaysia 
Abstract : This study was conducted to investigate the effects of different cultural background on the Interpersonal Communication (IPC) among local and international students in Stamford College, a private college in Selangor, Malaysia. A mixed method was used to conduct this study. The main method was quantitative then....
Keywords: Interpersonal, communication, local, international, business compliance  

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Impact of globalization on unemployment in Sub-Saharan African (SSA) countries
by Peter Adamu*a,b, Shivee Ranjanee Kaliappanb, Yasmin Banib, Norashidah Mohamed Norb
Kaduna State University, Kaduna, Nigeria; bUniversiti Putra Malaysia, Malaysia
Abstract : This study examined the impact of globalization on unemployment in 35 countries in Sub-Saharan African for the period 2007-2014. The study period and number of countries used are based on data availability. The system generalized method of moments estimation technique was applied because unemployment is considered a
Keywords: Globalization, unemployment, SSA, GMM

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The Determination of Capital Structure in Indonesian Stock Exchange: An Analysis from Basic and Chemical Industry
by Tita Deitiana*, Mira Komalasari
Trisakti School Of Management, Indonesia
Abstract :The purpose of this research are to test and analyze empirically the influence of profitability, liquidity, firm size, business risk,  growth opportunities, asset structure and tax shield toward capital structure. This research was also to improve the previous research. Sector basic industry and chemical can the effect capital structure if the
Keywords: Profitability, liquidity, firm size, business risk, growth opportunities, asset structure, tax shield, capital structure 

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Identifying antecedents and outcomes of brand loyalty: a case of apparel brands in social media
by Vita Briliana*
Trisakti School Of Management, Indonesia
Abstract : New developments in e-commerce technologies along with the wide adoption of mobile devices and social media have enabled companies to enhance customers’ shopping experiences and their interaction with brands anytime, anywhere. Social media is becoming a place to display and promote products. Therefore, marketers
Keywords: Brand experience, brand love, brand loyalty, brand personality, brand trust, word-of-mouth

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The effect of funding liquidity on financial stability in emerging markets: empirical analysis using system GMM estimation   
by Ahmed Mohamed Dahir*, Fauziah Mahat 
Universiti Putra Malaysia, Malaysia 
Abstract : The purpose of this study is to examine the impact of funding liquidity and bank size on the financial stability for the period between 2006 and 2014 in BRIC countries. The study employs a system generalized method of moment (GMM) estimator and a sample of 53 publicly listed banks in BRIC. The results reveal that the funding  
Keywords: Funding liquidity, bank size, system GMM, BRIC

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Using the PLS modelling in assessing the effects of corporate governance on enterprise risk management and firm value: Malaysian evidence
by Enny Nurdin Sutan Maruhun*, Wan Razazila Wan Abdullah, Masetah Ahmad Tarmizi
Universiti Teknologi MARA, Malaysia
Abstract : The governance of companies has been the subject of increasing interest following the 2008 global financial crisis.   Enterprise risk management (ERM) was introduced as a response to an increasing pressure received by organizations to manage risks comprehensively and to enhance the firm value that was diminishing during the
Keywords: Corporate governance, enterprise risk management, partial least squares, structural equation modelling

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The microeconomic determinants of educational inequality in Nigeria
by Habibu Mohammed Umar*
Aminu Saleh College of Education Azare, Nigeria
Abstract : This paper analyses the determinants of educational inequality across the regions in Nigeria. Using Household data from the World Bank ‘Living Standards Measurement Survey’ of Nigeria, it examines how variations in household characteristics as well as in educational attainment affect educational inequality. The regression and
Keywords: Inequality, education, household, Nigeria

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Factors influencing on the competitiveness of agro-food micro small medium enterprises at the potential cities, Indonesia
by Musa Hubeis, Heti Mulyati, Farida R. Dewi, Hardiana Widyastuti*
Bogor Agricultural University, Indonesia
Abstract :Development of agro-food Micro Small Medium Enterprises (MSMEs) in Indonesia is still facing some problems arising both internal and external, from upstream to downstream. The purpose of this paper is to analyze the impact of internal and external factors on the competitiveness, especially at the potential cities
Keywords: Agro-food micro small medium enterprises, competitiveness, internal and external factors, potential cities

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The role of knowledge management as a mediator between entrepreneurial orientation and SME performance
by Hatinah Abu Bakar*, Mazlina Mamat
Universiti Teknologi MARA, Malaysia
Abstract : This study aims to determine the relationship between entrepreneurial orientation dimensions consist of innovativeness, pro-activeness, risk taking and SME performance. The study also seeks to determine whether knowledge management play a role as a mediator between entrepreneurial orientation and SME performance
Keywords: Entrepreneurial orientation, knowledge management, SME performance

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Market-supporting institutions, institutional complementarities and economic growth: new evidence on the nonlinear relationship
by Ly Slesman*
Universiti Putra Malaysia, Malaysia; Universiti Brunei Darussalam, Brunei Darussalam
Abstract : Recent existing literature overwhelmingly focuses on direct effects of “cluster” institutions on growth largely ignoring the indirect or indexing role of institutions and the interaction effects between different dimensions of institutional matrix in influencing long-run growth process. One contention suggests different domains of
Keywords : Market-creating institutions, market-regulating institutions, market-stabilizing intuitions, market-legitimizing institutions, economic growth, nonlinearity, threshold model

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Contingency for financial reporting quality in the public sector under cash-basis IPSAS: a conceptual approach
by Maruf Mustapha*a, Ku Nor Izah Ku Ismailb, Halimah Nasibah Ahmadb
aAhmadu Bello University, Nigeria
bUniversiti Utara Malaysia, Malaysia
Abstract : Incidence of corporate financial scandals over the years have generated increased concern and comments by observers on the efficacy and quality of financial reports produced by corporate organizations. This has result to doubt as to whether the financial reports emanating from organizations, possesses the evaluative benefits and  
Keywords : Organizational contingencies, financial reporting quality, theory

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Environmental reporting practice by SMEs in Malaysia
by Nik Zam Nik-Wan*, Siti Haliza-Asat, Mustaffa Mohamed Zain
Universiti Teknologi MARA, Malaysia
Abstract : SMEs should be made accountable for their environmental actions and environmental reporting can serves as an effective means to fulfil the purpose. Unfortunately, SMEs do not received as much emphasize as they should be. To add value to the existing knowledge and to also provide the chance for SMEs to be equally accountable,  
Keywords : SMEs, environmental reporting, medium of reporting, qualitative research 

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Studying audit in UiTM: challenges and preferred learning styles from students’ perspective
by Nor Asiah Idris*, Wan Zurina Nik Abdul Majid, Nik Zam Nik Wan, Siti Haliza Asat, Che Rokiah Mohamed
Universiti Teknologi MARA, Malaysia
Abstract : Previous accounting education literature documents mixed evidence regarding student’s perception and opinion on accounting. The perceptions will influence learning and performance. Auditing, as a sub-set of the accounting discipline can be presented as an organized system, by which the auditor’s tasks can be broken down
Keywords : Accounting education, accounting perception, audit subject, audit challenges

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Assessment and management of risks of housing developers: Malaysian perspectives
by Siti Haliza-Asat*a, Nik Zam Nik-Wana , Hasnah Haronb, Mastura Jaafarc, Tuan Mohd Rosli Tuan Hassana
aUniversiti Teknologi MARA, Malaysia; bUniversiti Malaysia Pahang, Malaysia; cUniversiti Sains Malaysia, Malaysia
Abstract : Housing property industry is highly risk prone, with complex and dynamic housing project development and environment creating an atmosphere of high risk and uncertainty. The industry is subjected to various technical, socio-political and business risks. In light of this, it can be said that an effective system of risk assessment and
Keywords : Risk, enterprise risk management, housing developer

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The adoption of IFRS and earnings management: evidence from the construction industry in Malaysia
by Wan Razazila Wan Abdullah*, Enny Nurdin Sutan Maruhun, Masetah Ahmad Tarmizi
Universiti Teknologi MARA, Malaysia
Abstract : This study examines the effects of IFRS adoption on the quality of financial reporting (proxies by the level of earnings management) in Malaysia.  The study measures the quality of Malaysian Construction companies through discretionary accruals yielded from 2008 to 2016.  The sample comprises a balanced panel of 810 firm-
Keywords : Earnings management, financial reporting standards, earnings quality

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FDI, human capital and economic growth: evidence from Nigeria
by Abubakar Mikailu Aminu, Yasmin Bani*
Universiti Putra Malaysia, Malaysia
Abstract : This paper investigates the impact of foreign direct investment (FDI) and human capital on economic growth in Nigeria. The study utilizes the Autoregressive Distributed Lag (ARDL) model of cointegration covering the period 1975 to 2014. The findings reveal that FDI and human capital have no direct effect on the growth of the
Keywords :FDI, human capital, economic growth, ARDL  

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The role of microfinance bank on the SMEs performance in Nigeria
by Fauziah Mahat*a, Mohammed Zannahb
aUniversiti Putra Malaysia;  bMai Idriss Alooma Polytechnic Geidam, Nigeria
Abstract : Previous studies on the role of microfinance institutions in small and medium enterprises (SMEs) performance findings were inconsistent to one another, some found the significant impact of microfinance while other results show negative impacts. This study will assess the impact of microfinance in northeastern Nigeria. A structured......
Keywords :Microfinance, micro credit small and medium enterprises, performance 
 
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Factors influencing cloud computing adoption in Malaysian information technology companies
by Alireza Mohammadi*a, Armin Saeedikondorib, Noor Azman Bin Alia
aUniversiti Putra Malaysia, Malaysia;  b Multimedia University, Malaysia
Abstract :Cloud computing is one of the most popular technology and service and its usage growth has increased in recent years. The purpose of this study is to understand the factors, which influence the adoption of cloud computing by Malaysian Information Technology (IT) companies. The eight independent variables, which are examined in...
Keywords : Cloud Computing (CC) adoption, information technology, Malaysia  

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Explaining the relationship between entrepreneurial learning and entrepreneurial ability through knowledge management perspective among undergraduate students base on SEM-PLS
by Fu Hongyan*a, LianXiaojieb, Ren Guoshengb, Liang Weib
aPutra Business School, Malaysia; bHebei University, China
Abstract :How to improve the entrepreneurial ability of undergraduate students is an important issue that needs to be solved at present. From the perspective of knowledge management, this paper attempts to reveal the mechanism of transforming undergraduate students' entrepreneurial learning ability into entrepreneurial competence, and
Keywords : Entrepreneurial learning, knowledge management, entrepreneurial climate, entrepreneurial ability

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What determines executives’ remuneration in Malaysian public listed companies?
by Maziar Ghasemi, Nazrul Hisyam Ab Razak*
Universiti Putra Malaysia, Malaysia
Abstract : Most studies of the determination of executive compensation mainly focus on the Chief Executive Officer (CEO) compensation. However, determination of executives’ compensation is relatively ignored in the literature. This paper examines the impact of executives’ ownership, firm performance, board size and its
Keywords :  Agency theory, Bursa Malaysia, board of directors, executive compensation, executive ownership

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Professional accountants expertise towards Anti – Money Laundering and Terrorism Financing Act 2017 (AMLATFAPUAA 2001)
by Masetah Ahmad Tarmizi*, Wan Razazila Wan Abdullah, Enny Nurdin Sutan Maruhun
Universiti Teknologi MARA, Malaysia
Abstract :This paper discuss on the professional accountant responsibility towards money laundering regime. In 2004, professional accountant becomes reporting institution and needs to comply with AMLATFA Act. In order to comply with the Act, accountant need to adopt risk based approach practices, maintaining a good due diligent
Keywords : Money laundering practices, risk based approach, client due diligent, suspicious reporting transaction, expertise and competency 

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A quantitative procedure integrating AHP and DEMATEL to develop strategies for improving brand personality: introductory ideas
by Suddin Lada*, Anath Rau Krishnan
Universiti Malaysia Sabah, Malaysia
Abstract : Due to the importance of brand personality in marketing, it is crucial to use our understanding of this concept in formulating the details of what the marketing department should do (i.e. decision making). It is however more easily said than done as the task is complicated since it is hampered by a lack of general agreement about the
Keywords : Brand personality, AHP, DEMATEL   

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Influence of organizational capabilities and environmental factors on internationalization strategy of SMEs
by Ahmed, I. K.*, R-Yusof, R.N., Mohani, A. Nadarajah, D.
Universiti Putra Malaysia, Malaysia
Abstract :The study discusses organizational capabilities in relation to entrepreneurial experience, innovation, networking and external environmental factors consisting of industry and market, international network relationship, international innovativeness and international market skill to explain internationalization of SMEs. The paper
Keywords : Organizational capabilities, external environmental factors, push and pull factors, internationalization of SMEs  

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Impact of positive and negative corporate social responsibility on corporate financial performance and idiosyncratic risk 
by Woon Leong Lin*, Jo Ann Ho, Siew Imm Ng, Chin Lee 
Universiti Putra Malaysia, Malaysia 
Abstract : Despite growing interest for corporate social responsibility (CSR) in the literature, the relationship between CSR activities and idiosyncratic risk of firms, one of the critical components in evaluating shareholder value, has been a topic of scarce examination. Further, the moderating role of firm size on the link between CSR and  
Keywords : Positive corporate social responsibility, negative corporate social responsibility, corporate financial performance, idiosyncratic risk

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Corporate Governance Mitigates Board’s Conflict of Interest and Corporate Fraud
by Yang Chik Adam*
Multimedia University, Malaysia
Abstract : Boards of directors are one of the centerpieces of corporate governance. Corporate governance commonly explained the way in which a company is managed by the board of directors, scrutinized and held accountable. The governance of companies has been the subject of increasing interest following the East Asian financial
Keywords : Corporate governance, board of directors, conflict of interests, corporate fraud 

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Factors Affecting Consumers’ Perception Toward Renewable Energy Among Adults in Kuala Lumpur
by Annie Yong Ing Ing*, Wong Teck Keong, Hoh Wai Hong, Yiap Jun Yan, Brandon Khor Li Wei, Lam Yin Ching
Universiti Tunku Abdul Rahman, Malaysia
Abstract : As Malaysia still heavily rely on crude oil and natural gasses as the main source of energy generation, renewable energy has seen better days in other countries. Malaysian consumers was not supportive to the development of renewable energy as a result minimal progress throughout the years. The study focuses on understand the 
Keywords : Renewable energy, consumers’ perception

 Full Text: Link


Innovation and Corruption
by Ismaily Johari, Saifuzzaman Ibrahim*
Universiti Tunku Abdul Rahman, Malaysia
Abstract :This study investigates the relationship between innovation and perceived corruption using data from 131 countries. We employ a cross-sectional analysis and find that innovation is positively significant in reducing corruption. Innovation causes the industries and private sectors to become less dependent on the favoritism from the public officials and authorities as they are more encouraged to innovate to gain the competitive advantage.
Keywords: Innovation, corruption, cross sectional analysis.

 Full Text: Link

 

Updated:: 15/12/2017 [syairinnie]

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