Browse dissertations and theses

Islamic banking (IB) is a growing industry worldwide. IB refers to a system of banking which is consistent with the principles of Islamic law named Sharia. As an IB, they need to disclose information which is vital in assisting stakeholders in making economic decisions as well as assisting the management. Unfortunately, IB is lacking in terms of disclosing the information which is far below the public expectations and the standards set by the regulators. The purpose of the paper is to exam...

In relation to 1Malaysia Development Berhad scandal that happened recently indicates that the earnings manipulation still occurs in Government-Linked Companies (GLCs) in Malaysia. Previous accounting scandals had brought in negative consequences not just to the company but also to the stakeholders of the company. Accounting scandals that happened in previous years have brought up corporate governance and audit quality issues. Due to that reason, this study is conducted to examine the effec...

Working capital always being disregard in financial decision making since it involve investment and financing in short term period. However, it is an important component in firm financial management decision. An optimal working capital management is expected to contribute positively to the creation of firm value. In order to reach optimal working capital management firm manager should control the trade-off between profitability and liquidity accurately. The purpose of this study is to exam...

A PN17 (Practice Note 17) company is a public company listed in Malaysian Stock Exchange that is financially distressed or does not have a core business or has failed to meet minimum capital or equity (less than 25% of the paid-up capital). As of 31st March 2018, there are still twenty-two (22) public listed companies classified under PN17. The general objective of this study is to investigate the relationship between the selected accounting ratios which as according to Altman’s model, liq...

A huge amount of non-performing loans in Bank Islam Malaysia Berhad are due to the incompetent of the director in the bank itself. Due to that reason, this study is conducted to examine the effect of Corporate Governance Mechanism and Shariah Governance Mechanism on the financial performance of Islamic Banks in Malaysia and Indonesia. This study employed a quantitative research technique by using secondary data collection. The study uses the data from annual report and Thomson Reuters. The...