Research explorer tool

26 results

Measuring compliance with IFRS mandatory disclosure requirements: some evidence from Malaysia

Journal Article
Abdullah, M., & Minhat, M. (2013)
Measuring compliance with IFRS mandatory disclosure requirements: some evidence from Malaysia. Australian journal of basic and applied sciences / International network for scientific information ; INSInet, 7, 163-169
This study examines 225 Malaysian public listed firms’ compliance with IFRS mandatory disclosure requirements during 2008. Two unweighted methods of measuring compliance are u...

Regulatory Arbitrage in Relation to International Human Rights

Journal Article
Minhat, M., Abdullah, M., & Dzolkarnaini, N. (2019)
Regulatory Arbitrage in Relation to International Human Rights. Journal of Human Rights, 18(5), 579-596. https://doi.org/10.1080/14754835.2019.1647097
The adoption of the United Nations (UN) Charter in 1945 marked the legalization of international human rights. Despite the legalized status of human rights, their violation by...

Some observations on mandatory disclosure practices of Malaysian public Listed companies

Journal Article
Abdullah, M., Sulaiman, N. A., Sapiei, N. S., & Minhat, M. (2013)
Some observations on mandatory disclosure practices of Malaysian public Listed companies. Middle East journal of scientific research, 17, 1228-1236. https://doi.org/10.5829/idosi.mejsr.2013.17.09.12278
This study investigates the mandatory disclosure practices evident in the annual reports of Malaysian public listed companies. Our findings show that none of the examined comp...

Islamic Finance

Book Chapter
Minhat, M., & Dzolkarnaini, N. (2016)
Islamic Finance. In M. C. Ehrhardt, E. Brigham, & R. Fox (Eds.), Financial Management: Theory and PracticeCengage
No abstract available.

Which firms use Islamic financing?

Journal Article
Minhat, M., & Dzolkarnaini, N. (2017)
Which firms use Islamic financing?. Economics Letters, 150, 15-17. https://doi.org/10.1016/j.econlet.2016.10.036
This study explores to what extent the Islamic financing instruments are used by non-financial firms and whether profitability influences such financing choice. Based on a pan...

Is executive compensation a substitute governance mechanism to debt financing and leasing?

Journal Article
Minhat, M., & Dzolkarnaini, N. (2016)
Is executive compensation a substitute governance mechanism to debt financing and leasing?. Applied Economics, 48(14), 1293-1302. https://doi.org/10.1080/00036846.2015.1100247
This study examines whether and how CEO equity incentives relate to financing choices (i.e., debt and leases). Using manually collected CEO compensation and lease data for a s...

Islamic financial instruments in corporate firms’ balance sheet: a research note

Journal Article
Dzolkarnaini, N., & Minhat, M. (2012)
Islamic financial instruments in corporate firms’ balance sheet: a research note. International Journal of Excellence in Islamic Banking and Finance, 2,
Purpose: This paper examines the use of Islamic Financial Instruments (IFIs) in the corporate firms’ balance sheet. Methodology/Approach: The overall research approach involve...

Convergence with IFRS in Malaysia

Book Chapter
Abdullah, M., & Minhat, M. (2019)
Convergence with IFRS in Malaysia. In P. Weetman, & I. Tsalavoutas (Eds.), Routledge Companion: Accounting in Emerging EconomiesAbingdon: Taylor & Francis
We discuss the issues and challenges of the movement to convergence with International Financial Reporting Standards (IFRS) in Malaysia. In reviewing some previous studi...

Lessons from UK’s All-Party Parliamentary Group for Islamic Finance

Other
Minhat, M., & Dzolkarnaini, N. (2019)
Lessons from UK’s All-Party Parliamentary Group for Islamic Finance
No abstract available. The full article can be viewed at this link: https://themalaysianreserve.com/2019/03/11/lessons-from-uks-all-party-parliamentary-group-for-islamic-finan...

A year on: which firms use Islamic financing?

Other
Dzolkarnaini, N., & Minhat, M. (2018)
A year on: which firms use Islamic financing?
No abstract available. The full article can be viewed at this link: https://themalaysianreserve.com/2018/04/16/a-year-on-which-firms-use-islamic-financing/
5 results