Items where Division is "Accounting Research Institute (ARI)" and Year is 2020

A

The determinants of Islamic and conventional banking profitability in Asian countries / Nurhafiza Abdul Kader Malim and Sarini Azizan. (2020) Management & Accounting Review (MAR), 19 (3): 3. pp. 49-67. ISSN 2550-1895

Public governance quality and income tax non-compliance among small and medium enterprises in Yemen / Lutfi Hassen Ali Al-Ttaffi and Hijattulah Abdul-Jabbar. (2020) Asia-Pacific Management Accounting Journal, 15 (2): 1. pp. 1-24. ISSN 2550-1631

Government accountants’ readiness for accrual accounting adoption in Jordan: critical success factors / Moawiah Awad Alghizzawi and Rosnia Masruki. (2020) Asia-Pacific Management Accounting Journal, 15 (2): 2. pp. 25-45. ISSN 2550-1631

Market structure and efficiency performance of ASEAN banks / Rossazana Ab-Rahim, Vimal Prakash Rao Subramaniam and Sonia Kumari Selvarajan. (2020) Asia-Pacific Management Accounting Journal, 15 (2): 8. pp. 169-188. ISSN 2550-1631

Drivers and barriers to sustainable risk management (SRM) practices in Malaysian environment sensitive listed companies / Nazliatul Aniza Abdul Aziz and Norlida Abdul Manab. (2020) Asia-Pacific Management Accounting Journal, 15 (2): 9. pp. 189-206. ISSN 2550-1631

Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]. (2020) Management & Accounting Review (MAR), 19 (1): 3. pp. 49-72. ISSN 2550-1895

The use of total quality management practices for halalan toyyiban of halal food products: exploratory factor analysis / Rizuwan Abu Karim …[et al.]. (2020) Asia-Pacific Management Accounting Journal (APMAJ), 15 (1). pp. 2-20. ISSN 2550-1631

B

Impact of intellectual capital on financial performance of the Indian software sector / Deepika Bansal and Shveta Singh. (2020) Asia-Pacific Management Accounting Journal (APMAJ), 15 (1). pp. 68-95. ISSN 2550-1631

Examining the impact of structural breaks on long memory of stock returns: evidence from Bombay stock exchange of India long memory / Anju Bala and Kapil Gupta. (2020) Management & Accounting Review (MAR), 19 (1): 1. pp. 1-20. ISSN 2550-1895

Corporate governance and financing choices in firms: a panel data analysis of Sri Lankan companies / Saseela Balagobe. (2020) Asia-Pacific Management Accounting Journal (APMAJ), 15 (1). pp. 98-113. ISSN 2550-1631

C

The impact of cognitive factors on individuals’ financial decisions / Marhanum Che Mohd Salleh … [et al.]. (2020) Management & Accounting Review (MAR), 19 (3): 4. pp. 69-88. ISSN 2550-1895

F

Audit committee characteristics and investors’ stake in Nigerian quoted companies / Olaoye Oladipupo Festus … [et al.]. (2020) Management & Accounting Review (MAR), 19 (1): 2. pp. 21-48. ISSN 2550-1895

H

Influence of leadership in implementing an integrity system in a government linked company in Malaysia / Hanafiah Hasin ... [et al.]. (2020) Asia-Pacific Management Accounting Journal, 15 (2): 3. pp. 47-63. ISSN 2550-1631

Shareholding patterns and financial performance: evidence from the banking sector in Bangladesh / Mohammad Kamal Hossain. (2020) Management & Accounting Review (MAR), 19 (1): 6. pp. 135-168. ISSN 2550-1895

An inter-industry comparison of inventory management against disaster risks: evidence from Japan / Shinnosuke Hara. (2020) Asia-Pacific Management Accounting Journal (APMAJ), 15 (1). pp. 22-42. ISSN 2550-1631

Debt costs during life cycles of listed companies in the Tehran stock exchange / Zahra Hajiha and Mohammad S. Bazaz. (2020) Asia-Pacific Management Accounting Journal (APMAJ), 15 (1). pp. 116-132. ISSN 2550-1631

J

Effect of dividend on stock price: an Indian perspective / Shilpa Jain and Vijay Kumar Gupta. (2020) Management & Accounting Review (MAR), 19 (2): 3. pp. 37-59. ISSN 2550-1895

K

Ponzi schemes and its prevention: insights from Malaysia / Eley Suzana Kasim … [et al.]. (2020) Management & Accounting Review (MAR), 19 (3): 5. pp. 89-118. ISSN 2550-1895

An examination of the individual, contextual and situational supports factors on professional judgement of tax officers / Nurliyana Khalid. (2020) PhD thesis, thesis, Universiti Teknologi MARA.

Accounting and auditing through the lens of non-accountants: an emerging economy experience / Ibrahim Khan and Md. Shafiqul Islam. (2020) Asia-Pacific Management Accounting Journal, 15 (2): 4. pp. 65-91. ISSN 2550-1631

Determinants of audit report lag: effect of corporate governance in listed companies in the Malaysian construction industry / Syahmi Akmal Kusin and Mohd Halim Kadri. (2020) Asian-Pacific Management Accounting Journal, 15 (3): 5. pp. 109-140. ISSN 2550-1631

Earnings quality and earnings forecasts based on a cross-sectional model / Kazumasa Higashikawa. (2020) Asian-Pacific Management Accounting Journal, 15 (3): 6. pp. 141-163. ISSN 2550-1631

The impact of bank-specific attributes on web-based disclosure practices of global banks / Manpreet Kaur and Mandeep Kaur. (2020) Management & Accounting Review (MAR), 19 (1): 5. pp. 103-134. ISSN 2550-1895

The effect of perceived usefulness, perceived ease of use, trust, attitude and satisfaction into continuance of intention in using Alipay / Florentina Kurniasari, Nadiah Abd Hamid and Chen Qing hui. (2020) Management & Accounting Review (MAR), 19 (2): 7. pp. 132-150. ISSN 2550-1895

M

Earnings management behavior in Malaysia: the role of ownership structure and external auditing / Nor Irdawati Mahyuddin … [et al.]. (2020) Management & Accounting Review (MAR), 19 (3): 7. pp. 185-221. ISSN 2550-1895

Country risk perceptions and foreign direct investment in emerging market economies: a panel data analysis / Debabrata Mukhopadhyay and Dipankar Das. (2020) Asia-Pacific Management Accounting Journal, 15 (2): 6. pp. 123-145. ISSN 2550-1631

The institution of environmental reporting in Japan: an exploratory study / Afdal Madein. (2020) Asian-Pacific Management Accounting Journal, 15 (3): 8. pp. 189-218. ISSN 2550-1631

Impact of merger and acquisition announcements on stock return, volatility and liquidity of acquirers: evidence from the Indian banking sector / Pinky Mal and Kapil Gupta. (2020) Management & Accounting Review (MAR), 19 (1): 4. pp. 73-102. ISSN 2550-1895

Quality of governance and tax revenue generation in West Africa: a political process theory perspective / Fatimoh Mohammed and Soliha Sanusi. (2020) Management & Accounting Review (MAR), 19 (1): 8. pp. 213-232. ISSN 2550-1895

Measuring the efficiency of listed housing sector companies using the data envelopment approach in India / Bhawna Malhotra and Neelam Dhanda. (2020) Asia-Pacific Management Accounting Journal (APMAJ), 15 (1). pp. 44-66. ISSN 2550-1631

Customer satisfaction and brand switching intention of mobile service among university students / Mei Ling Goh ...[et al.]. (2020) Management and Accounting Review (MAR), 19 (2): 5. pp. 93-116. ISSN 2550-1895

N

Design and empirical testing of a framework for implementing PFABC costing systems / Mohammad Namazi and Zahra Sadat Hosseini. (2020) Asian-Pacific Management Accounting Journal, 15 (3): 9. pp. 219-257. ISSN 2550-1631

O

Cost volume profit analysis and profit planning in manufacturing SMEs in Nigeria / Kenneth Enoch Okpala and Chimsunum Osanebi. (2020) Asia-Pacific Management Accounting Journal, 15 (2): 10. pp. 207-240. ISSN 2550-1631

P

Do audit committee attributes affect firm performance of Sri Lankan firms? / Pratheepkanth Puwanenthiren. (2020) Management and Accounting Review (MAR), 19 (2): 6. pp. 117-130. ISSN 2550-1895

R

Company-specific Characteristics and Market-driven Fixed Asset Revaluation in an Emerging Asian Economy / Md. Tahidur Rahman and Syed Zabid Hossain. (2020) Management & Accounting Review (MAR), 19 (3): 7. pp. 151-184. ISSN 2550-1895

Malaysian risk management committees and firms’ financial performance / Roslida Ramlee and Normah Ahmad. (2020) Asia-Pacific Management Accounting Journal, 15 (2): 7. pp. 147-167. ISSN 2550-1631

An empirical study of servant leadership on the performance of small and medium-sized enterprises in Malaysia / Raja Rizal Iskandar Raja Hisham … [et al.]. (2020) Management & Accounting Review (MAR), 19 (2): 1. pp. 1-18. ISSN 2550-1895

S

Corporate sustainability and fair market value: a study of Indian family versus non-family firms / Meena Sharma, Raj Kumar and Rajbir Kaur. (2020) Asia-Pacific Management Accounting Journal, 15 (2): 5. pp. 93-121. ISSN 2550-1631

The relationship between audit committee effectiveness and the level of corporate risk disclosure: the relevance of pre-and post-Mccg 2012 / Sarliza Saari … [et al.]. (2020) Management & Accounting Review (MAR), 19 (1): 10. pp. 267-296. ISSN 2550-1895

Corruption prevention based on e-government with Islamic religiosity as a moderating variable / Chrisna Suhendi, Abdul Rohman and Agus Purwanto. (2020) Asia-Pacific Management Accounting Journal (APMAJ), 15 (1). pp. 134-150. ISSN 2550-1631

The effect of working capital management on firm performance in industrial products sector / Siew Ling Sim and Azlan Ali. (2020) Management & Accounting Review (MAR), 19 (2): 4. pp. 61-92. ISSN 2550-1895

To buy or not to buy: factors that influence consumers’ intention to purchase grocery online / Sook Fern Yeo ... [et al.]. (2020) Management and Accounting Review (MAR), 19 (3): 1. pp. 1-23. ISSN 2550-1895

T

Accounting treatment of cryptocurrency: a Malaysian context / Teh Sin Yee, Angeline Yap Kiew Heong and Wong Siew Chin. (2020) Management & Accounting Review (MAR), 19 (3): 6. pp. 119-149. ISSN 2550-1895

The impact of surplus free cash flow and stock market segmentations on earnings management in Jordan: agency - and institutional - theory perspectives / Ahmad A. Toumeh, Sofri Yahya and Azlan Amran. (2020) Management & Accounting Review (MAR), 19 (1): 7. pp. 169-212. ISSN 2550-1895

Critical success factors of Accounting Information Systems (AIS): empirical evidence from Malaysian organizations / Sharina Tajul Urus … [et al.]. (2020) Management & Accounting Review (MAR), 19 (1): 9. pp. 233-266. ISSN 2550-1895

U

UiTM, Accounting Research Institute ARI updates 2020. (2020) Accounting Research Institute (ARI).

V

Customer relationship management strategies in small and medium enterprises: a study in tourism industry in Vietnam / Vu Minh Ngo, Hieu Minh Vu and Mai Hong Nguyen. (2020) Management & Accounting Review (MAR), 19 (2): 2. pp. 19-36. ISSN 2550-1895

Y

Assessing and comparing the level of corporate integrity practices in Malaysian statutory bodies / Nurhidayah Yahya ... [et al.]. (2020) Asian-Pacific Management Accounting Journal, 15 (3): 7. pp. 165-187. ISSN 2550-1631

Z

Integrity violations in Malaysian government departments: the organisational fraud triangle perspective / Afzal Izzaz Zahari. (2020) PhD thesis, thesis, Universiti Teknologi MARA.

Adopting the planned behavioural theory in predicting whistleblowing intentions among Indonesian public officials / Maheran Zakaria … [et al.]. (2020) Management & Accounting Review (MAR), 19 (3): 2. pp. 25-47. ISSN 2550-1895