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...
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...
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...
Corporate disclosure quality in Malaysia
Journal Article
Abdullah, M., & Minhat, M. (2013)
Corporate disclosure quality in Malaysia. International Journal of Education and Research, 1,
The objective of this study is to examine the quality of corporate disclosure in the annual reports of
Malaysian public listed companies. It reviewed the reports published by ...
Compensation consultants and CEO pay
Journal Article
Kabir, R., & Minhat, M. (2014)
Compensation consultants and CEO pay. Research in International Business and Finance, 32, 172-189. https://doi.org/10.1016/j.ribaf.2014.05.003
The study examines the practice of employing multiple compensation consultants. Examining data of a sample of UK companies over the period 2003–2006 we find that CEOs receive ...
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...
Islamic corporate financing: does it promote profit and loss sharing?: Islamic corporate financing: does it promote profit and loss sharing?
Journal Article
Minhat, M., & Dzolkarnaini, N. (2016)
Islamic corporate financing: does it promote profit and loss sharing?: Islamic corporate financing: does it promote profit and loss sharing?. Business Ethics: A European Review, 25(4), 482-497. https://doi.org/10.1111/beer.12120
Islamic financing instruments can be categorised into profit and loss/risk sharing and non-participatory instruments. Although profit and loss sharing instruments such as mush...
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.
Bankers’ stock options, risk-taking and the financial crisis
Journal Article
Minhat, M., & Abdullah, M. (2016)
Bankers’ stock options, risk-taking and the financial crisis. Journal of Financial Stability, 22, 121-128. https://doi.org/10.1016/j.jfs.2016.01.008
This study investigates the relationship between the use of stock options and bank risk in the context of the 2007-2008 financial crisis for banks that are authorised to accep...
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...