• Publications
  • Influence
The impacts of environmental, social, and governance factors on firm performance: Panel study of Malaysian companies
Purpose The ESG factor, which consists of environmental, social, and governance factors, represents the non-financial performance of a company. United Nations Principles for ResponsibleExpand
Corporate social responsibility by the Malaysian telecommunication firms
Prior Corporate Social Responsibility (CSR) studies in Asia suggest that CSR practices in many Asia countries are lag behind the Western countries.In addition, factors such as greater socialExpand
Legitimacy and Sustainability of Social Enterprise: Governance and Accountability☆
This paper discusses the principles of legitimacy and sustainability of these social enterprises as one of the tools for non-profit organisations to fulfill their mission to healthy communities. TheExpand
Corporate reporting of intellectual capital: Evidence from Ace Market of Bursa Malaysia
  • R. Atan, A. Rahim
  • Economics
  • IEEE Symposium on Humanities, Science and…
  • 24 June 2012
The purpose of this study is to investigate the intellectual capital reporting practice of companies listed under Ace Market of Bursa Malaysia. This study also evaluates the relationship of firms'Expand
Institutional donors' expectation of information from the Non-Profit Organizations (NPOs) reporting: A pilot survey
It is commonly believed that donors would donate more to charity if they were assured that the funds will be utilised properly and not wasted. Evidence from previous literature also shows that theExpand
Intellectual Capital Reporting in Malaysian Technology Industry
In recent decades, Malaysia has witnessed tremendous economic and social changes. As a result, the business environment is also becoming more complex and demanding. One of the areas that captured theExpand
Financial performance of Malaysian local authorities: A trend analysis
The main objective of this study is to analyze the financial performance of the Malaysian local authorities (LAs). The performance is measured in three different categories, fiscal-year balance,Expand
Annual risk reporting of listed companies in Malaysia
This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether aExpand
Accrual Accounting Change: Malaysian Public Sector Readiness
The federal government decision to implement accrual-based accounting in Malaysia under the Government Transformation Programme (GTP) led to major changes in public finance management. To ensure theExpand