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30 results on '"Jaafar, Hartini"'

1. Application of MFRS 119 Employee Benefits in Malaysian Firm

Author

Saad, Nur Ain Amirah Bin Che, Kamal, Wan Nurfarihah Afra Binti Wan Mustapa, Shukri, Nur Afifah Binti Mohd, Ayob, Norzulaikha Binti Mohd, Jaafar, Hartini binti, Al-Absy, Mujeeb Saif Mohsen, Kacprzyk, Janusz, Series Editor, Novikov, Dmitry A., Editorial Board Member, Shi, Peng, Editorial Board Member, Cao, Jinde, Editorial Board Member, Polycarpou, Marios, Editorial Board Member, Pedrycz, Witold, Editorial Board Member, Hamdan, Allam, editor, and Braendle, Udo, editor

Published
2024
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2. Analysis Revenue Recognition by Using Self-Developed Disclosure Index Based on MFRS 15 Requirements Among Malaysian Public Listed Companies

Author

Subramaniam, Mohanaraj, Warsame, Ali Abdigarcad, Jaafar, Hartini binti, Al-Absy, Mujeeb Saif Mohsen, Kacprzyk, Janusz, Series Editor, Novikov, Dmitry A., Editorial Board Member, Shi, Peng, Editorial Board Member, Cao, Jinde, Editorial Board Member, Polycarpou, Marios, Editorial Board Member, Pedrycz, Witold, Editorial Board Member, Hamdan, Allam, editor, and Braendle, Udo, editor

Published
2024
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3. The Extent of Goodwill Disclosure: A Comparative Study in the Pre-and Post-COVID-19 Pandemic

Author

Jamil, Nur Athilah Mohd, Anuar, Nurul Athirah Khairul, Rosli, Daing Mohd Fadzrul Helmi Mohd, Aziz, Wan Azza Hureen Abdul, Jaafar, Hartini binti, Al-Absy, Mujeeb Saif Mohsen, Kacprzyk, Janusz, Series Editor, Novikov, Dmitry A., Editorial Board Member, Shi, Peng, Editorial Board Member, Cao, Jinde, Editorial Board Member, Polycarpou, Marios, Editorial Board Member, Pedrycz, Witold, Editorial Board Member, Hamdan, Allam, editor, and Braendle, Udo, editor

Published
2024
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4. Compliance to MFRS 119 Employee Benefits: Evidence from Malaysian Public Listed Companies

Author

Faheerah binti Fadulah, Nurul, Afiqah Izzati binti Abd Karim, Nur, binti Yusuf, Salinah, binti Jaafar, Hartini, Saif Mohsen Al-Absy, Mujeeb, Kacprzyk, Janusz, Series Editor, Novikov, Dmitry A., Editorial Board Member, Shi, Peng, Editorial Board Member, Cao, Jinde, Editorial Board Member, Polycarpou, Marios, Editorial Board Member, Pedrycz, Witold, Editorial Board Member, Hamdan, Allam, editor, and Harraf, Arezou, editor

Published
2024
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5. Employee Benefits Reporting: Comparative Analysis of Pre and Post Pandemic COVID-19

Author

Govindhrajoo, Jayamathy, Navitharan, Logesh, Kaledahs, Ramakrishna Rao, Mohan, Sunesha, Jaafar, Hartini binti, Al-Absy, Mujeeb Saif Mohsen, Kacprzyk, Janusz, Series Editor, Novikov, Dmitry A., Editorial Board Member, Shi, Peng, Editorial Board Member, Cao, Jinde, Editorial Board Member, Polycarpou, Marios, Editorial Board Member, Pedrycz, Witold, Editorial Board Member, Hamdan, Allam, editor, and Harraf, Arezou, editor

Published
2024
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6. Practice of Defined Benefit and Defined Contribution Plans: Evidence from Malaysian Companies

Author

A/P M. Pandiyan, Bavani, Najiha Binti Bahari, Nur Umi, Dashvine A/P Gopalakrishnan, G., Athirah Binti Abdul Razak, Nur, Jaafar, Hartini Binti, Al-Absy, Mujeeb Saif Mohsen, Kacprzyk, Janusz, Series Editor, Novikov, Dmitry A., Editorial Board Member, Shi, Peng, Editorial Board Member, Cao, Jinde, Editorial Board Member, Polycarpou, Marios, Editorial Board Member, Pedrycz, Witold, Editorial Board Member, Hamdan, Allam, editor, and Harraf, Arezou, editor

Published
2024
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7. The Level of Sustainability Statement Disclosure in Malaysia Listed Companies

Author

Norhisham, Siti Nor’Amirah Binti, Yaacob, Siti Nor Naimah Binti Mat, Ismail, Zuraida Binti, Saari, Nurul Munirah Binti, Jaafar, Hartini Binti, Al-Absy, Mujeeb Saif Mohsen, Kacprzyk, Janusz, Series Editor, Novikov, Dmitry A., Editorial Board Member, Shi, Peng, Editorial Board Member, Cao, Jinde, Editorial Board Member, Polycarpou, Marios, Editorial Board Member, Pedrycz, Witold, Editorial Board Member, Hamdan, Allam, editor, and Harraf, Arezou, editor

Published
2024
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8. Corporate Social Responsibility Among Malaysian Public Listed Companies: A Focus on Employees Related Disclosure

Author

Azman, Nur Izzati binti Md., Sukri, Mimi Syazreen binti Mohd, Ibrahim, Siti Intan Zahirah binti, Ramlee, Nursyamira binti, Jaafar, Hartini binti, Al-Absy, Mujeeb Saif Mohsen, Kacprzyk, Janusz, Series Editor, Novikov, Dmitry A., Editorial Board Member, Shi, Peng, Editorial Board Member, Cao, Jinde, Editorial Board Member, Polycarpou, Marios, Editorial Board Member, Pedrycz, Witold, Editorial Board Member, Hamdan, Allam, editor, and Harraf, Arezou, editor

Published
2024
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13. The Relationship between facebook, religiosity and academic performance

Author

Katmon, Nooraisah, Jaafar, Hartini, Abdul Halim, Hazianti, Mat Jizat, Jessnor Elmy, Ismail, Rosmini, Ahamad Rapani, Nor Hanani, Al Farooque, Omar, Omar, Salmah, Katmon, Nooraisah, Jaafar, Hartini, Abdul Halim, Hazianti, Mat Jizat, Jessnor Elmy, Ismail, Rosmini, Ahamad Rapani, Nor Hanani, Al Farooque, Omar, and Omar, Salmah

Abstract

Our study empirically examines the effect of student activities on Facebook and religion on academic performance. We extend prior research in this area in a number of ways. First, given the paucity of the research in this area particularly from the Asian context, we provide the evidence from developing country like Malaysia. Second, our sample drawn from Sultan Idris Education University in Malaysia, where graduates from these universities are unique since they are expected to be able to work in both education and industry environment, and presumed to play significant roles in shaping the development of future student’s intellectual at the Malaysian secondary school and Malaysian economy in general. Third, we control for religiosity aspect when examining the association between Facebook and academic performance, something that has been predominantly neglected by the prior studies. Fourth, unlike prior studies that circulating around the Christian sphere in measuring religiosity, we provide evidence from the Islamic perspective where the act of worships and practices are much more comprehensive rather than the Christian counterparts. Fifth, we examine whether Facebook activities and religiosity are complementary or substitutive each other in improving student’s academic performance. Our sample comprise of 60 undergraduates. Our result exhibit that students with high number of friends on Facebook and frequent engagement on Facebook activities, such as sharing links, send message, posting photo, tagging video as well as spending long hours on Facebook generally are associated with lower academic performance. Our results also reported that student’s engagement in religious activities promotes better academic performance. When we examine the potential interaction effect between Facebook and religiosity, our result revealed that religiosity is effective in reducing student’s interest on Facebook, hence lead to better academic achievement. In other words, religious student

Published
2020

20. The Influence of Capital-Raising Activity on Intangibles Reporting: Evidence from Malaysia

Author

Abdul Halim Hazianti and Jaafar Hartini

Subjects
Incentive, Signalling theory, Content analysis, business.industry, Capital (economics), media_common.quotation_subject, Accounting, Business, Annual report, Discretion, Capital market, media_common, Variety (cybernetics)
Abstract

Intangibles reporting within the annual report has increased in frequency and types over the last few years. Despite this growth, relatively little is known about the incentives or motivations behind such reporting practices. Further, their unregulated nature (besides items that fall under the intangible assets categories) means that management has great discretion when reporting. This study aims to determine whether financing decisions provide a strong incentive for firms to signal a greater variety of intangibles information, a higher level of disclosure and more intense information to the capital market. We focus on the top 100 Malaysian firms. Content analysis of annual reports is carried out to determine the variety, extent and intensity of intangibles disclosure. The findings, which support signalling theory, provide evidence that capital-raisers provide more intense information compared to their non-capital-raiser counterparts.

Published
2013

30. INTANGIBLES DISCLOSURE AND CAPITAL-RAISING IN AUSTRALIA: AN ANALYSIS OF INFORMATION INTENSITY.

Author

Halim, Hazianti Abdul and Jaafar, Hartini

Subjects
BUSINESS enterprises, FINANCIAL statements, INTANGIBLE property, INFORMATION resources management
Abstract

After the adoption of AASB 138 in 2005, it is argued that information on intangibles is less visible in Australian companies' financial reports. In view of this limitation, this study examines the nature, extent and intensity of intangibles disclosure by listed companies in Australia. We establish, explore and demonstrate the concept of information intensity which indicates the strength of intangibles information presented by firms. We analyse the narrative sections in annual reports and prospectuses of 30 companies from the Top 200 Australian companies. The overall findings suggest that capital-raising companies make intangibles information visible in both annual reports and prospectuses by signalling information through pictures and repetition of intangibles information which indicates more intense signal. However, we find that the level of disclosure in prospectuses is much lower than the disclosure in the narrative sections in the annual reports. We argue that disclosure in prospectuses is subject to more stringent reporting and disclosure obligations as compared to narrative sections in annual reports. As a result, more intangibles information is observed in annual reports. [ABSTRACT FROM AUTHOR]

Published
2012

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