Zakaria, Nor Balkish and Md Isa, Mohamad Azwan and Zainal Abidin, Rabiatul Alawiyah
(2013)
Sukuk rating and earnings response coefficient /
Nor Balkish Zakaria, Mohamad Azwan Md Isa , Rabiatul Alawiyah Zainal Abidin.
In: Accounting and Business Challenges : Gearing towards Islamic Resurgence, 23-24 April 2013, Persada Johor International Convention Centre Johor Bahru, Johor Malaysia.
Abstract
Abstract
Purpose - This paper empirically examines the effect of Sukuk (Islamic bond) rating as
an additional risk in explaining the earning response coefficient
Design/methodology - A sample of
to 2011 were examined by using reverse regression method.
Findings - The study finds that Sukuk rating is strongly correlated to default risk
measure and Sukuk rating is significant and negative to ERC.
Originality/value - The study thus provides systematic and comprehensive evidence on
the effect of Sukuk rating on ERC.
Keywords: Sukuk rating, defaul risk
Metadata
Item Type: | Conference or Workshop Item (Paper) |
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Creators: | Creators Email / ID Num. Zakaria, Nor Balkish UNSPECIFIED Md Isa, Mohamad Azwan UNSPECIFIED Zainal Abidin, Rabiatul Alawiyah UNSPECIFIED |
Contributors: | Contribution Name Email / ID Num. Editor Vasuthavan, Evelyn Sharminie a/p UNSPECIFIED Editor Daud, Derwina UNSPECIFIED |
Subjects: | H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance H Social Sciences > HJ Public Finance > Finance, Islamic |
Divisions: | Universiti Teknologi MARA, Johor > Segamat Campus |
Event Title: | Accounting and Business Challenges : Gearing towards Islamic Resurgence |
Event Dates: | 23-24 April 2013 |
Page Range: | pp. 1-8 |
Keywords: | Sukuk rating, defaul risk, UiTM Cawangan Johor |
Date: | 2013 |
URI: | https://ir.uitm.edu.my/id/eprint/40481 |