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Relationship between Shariah governance disclosures and Islamic Financial Institutions performance in Malaysia

Abstract

Shariah governance framework has been established by the Bank Negara of Malaysia (BNM) to ensure an effective Shariah governance among the Islamic Financial Institutions in Malaysia. Nevertheless, since its implementation in 2010 the financial performance of the institutions is in doubt due to financial crisis and fraudulent acts that have been triggered worldwide. Hence, the confidence level of the shareholders and stakeholders towards the institutions is at stake. In addition, due to the lack of understanding of the Shariah governance requirements and unclear roles among the shareholders shall lead to poor disclosure and Shariah non-compliant issues. Therefore, this study is to identify the level of disclosure of Shariah governance characteristics, examine the relationship between Board characteristics (Board size and Non-executive directors) and the Shariah governance characteristics and disclosures (Shariah committee, Shariah committee report, Shariah board meeting, Shar.....

Thesis Published 2022 1749 hits Available

Distribution of skill and encouraging motivation to enhance resilience: Evidence from accounting personnel during covid-19 crisis

Mohd Danial Afiq Khamar Tazilah

Abstract

Purpose: This study aims to identify the distribution of skill evolution for accounting personnel during the health crisis and investigate the impact of accounting skills in developing resilience among accounting personnel. Research design, data, and methodology: A total of 131 respondents of accounting personnel participated in a self-administered survey questionnaire. This data is analysed using the partial least square structural equation modeling. Results: The results show that accounting skills, digital skills, and writing skills have a significant impact on developing accounting personnel_s motivation, subsequently leading to resilience. Conclusions: This study adds to the literature on the new requirements and future profiles of Malaysian organisation and the accounting profession. This will be a good reference for the practitioners to identify the relevant skills required for accountants after the pandemic. Furthermore, this study includes encouraging motivation and skills to i.....

Article Published 2024 417 hits Available

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