Ownership structure and corporate tax aggressiveness: A conceptual approach by Salihu, Ibrahim Aramide, Annuar, Hairul Azlan, Sheikh Obid, Siti Normala

“…Purpose – This paper proposes a conceptual framework for the study of the determinants of corporate tax aggressiveness in a concentrated ownership setting with an emerging capital market. …”
Get full text

Social obligation in land ownership and it's management under Shari'ah by Mohamad, Nor Asiah, Sufian, Azlinor

“…Principles of land ownership in Islam are derived from Divine ;aw which evolved into a legal corpus developed by Muslim legal jurists. …”
Get full text

Association between bronchial asthma and pet ownership among children in Kuantan, Malaysia by AM, Zulhilmi, Abd Rahman, Azlina, Samsuddin, Niza

Get full text

The impact of corporate governance on the social and environmental information disclosure of Malaysian listed banks: panel data analysis by Htay, Sheila Nu Nu, Ab Rashid, Hafiz-Majdi, Adnan, Muhammad Akhyar, Mydin Meera, Ahamed Kameel

“…Good corporate governance is proxied by board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. …”
Get full text

Panel data analysis of Malaysian listed banks on corporate gevernance and risk by Adnan, Muhamad Akhyar, Ab. Rashid, Hafiz-Majdi, Mydin Meera, Ahamed Kameel, Htay, Sheila Nu Nu

“…Based on the panel data analysis, separate board leadership structure, higher proportion of independent directors, smaller board size, lower director ownership, higher institutional ownership and higher block ownership seem to have lower risk. …”
Get full text

Competition law as a tool to ensure diversity of voices and access to the media by Shuaib, Farid Sufian

“…This paper seeks to explore Malaysian competition law clauses in Malaysia and legislation from other countries to facilitate the opening up of media ownership to ensure diversity in the media.…”
Get full text
Get full text

Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company by Nugraheni, Peni, Annuar, Hairul Azlan

“…Further, for Shariah compliant companies, the study examined the relationship between voluntary disclosure and company characteristics (i.e. size of company, profitability, type of auditor type of industry, and ownership structure). Company size and type of industry significantly influence the voluntary disclosure while three factors of company characteristics (profitability, type of auditor and ownership structure) are found insignificant.…”
Get full text

The growing prominence of Turkey in the global sukuk market: an overview by Kayadibi, Saim, Tunc, Irfan, Abdul Wahab, Abdul Hamid, Kayadibi, Omer

“…Unlike conventional bonds, sukuk offers the investor ownership of tangible assets, usufruct of an asset, or sometimes ownership of certain projects or investment activities. …”
Get full text

Remedies available to Malaysian Islamic banks upon default of monthly payment by the customer in Musharakah Mutanaqisah (diminishing partnership) house financing by Othman, Ahmad Azam, Hassan, Rusni, Omar, Muhammad Naim, Mokhtar, Norlizah

“…This results the bank’s ownership becomes diminished and the whole ownership of the house belongs to the customer at the end of the financing period. …”
Get full text

Factors influencing withdrawal behavior of Malaysian Islamic bank customers: empirical evidence from three major issues by Abduh, Muhamad

“…Working status and bank ownership are the factors which influence withdrawal behavior due to lower return. …”
Get full text

Better boards towards higher profitability by Htay, Sheila Nu Nu

“…Board’s independence and institutional ownership have negative impact on ROE significantly. …”
Get full text

Causes, trends and implications of motorization in Malaysia by Kadar Hamsa, Abdul Azeez

“…But the level and trend of motorization in each country varies according to major factors such as population, size of the country, economic growth, income level, fuel cost, and public policy on vehicle ownership. The level of motorization has both positive and negative impacts. …”
Get full text

An economic impact assessment of a microcredit program in Malaysia: the case of Amanah Ikhtiar Malaysia (AIM) by Md Saad, Norma, Duasa, Jarita

“…The regressors (independent variables) used are education level, age, amount of loan, source of income, and ownership of assets. The study found that the economic perlormance of AIM participants is significantly determined by the amount of money borrowed from AIM. …”
Get full text

Towards an application of Musharakah Mutanaqisah principle in Islamic microfinance by Md Saad, Norma, Abdul Razak, Dzuljastri

“…This paper illustrates that Musharakah Mutanaqsah, an equity based financing instrument, is better than debt-based financing because of its flexibility and end result in the ownership of assets on the part of the customer. The paper also highlights Musharakah Mutanaqisah as an innovative mode of financing and should be a preferred instrument of financing by Islamic microfinance institutions. …”
Get full text

Examination of Muslim asset-distribution practices in Malaysia and its Link to land fragmentation problems by Khalid, Haniza

“…The overall result is uneconomic land sizes and farm operations, conversion of agricultural land to other uses (and hence, the subsequent decline of food production capabilities of the country as a whole) and erosion of total Malay-Muslim land ownership and economic wealth. All of these outcomes go against the concept of Maqasid-al-Shariah particularly with respect to preserving the Maal and income of the Muslims.This paper seeks to evaluate the land fragmentation issue as linked to the asset distribution practice amongst Malay-Muslims in Malaysia. …”
Get full text
Get full text

Decreasing partnership (al-mushārakah al-mutanāqisah) for asset and venture financing: realizing Shari‘ah essentials by Sadique, Muhammad Abdurrahman

“…Diverse capacities the parties undertake through the component contracts should be effectively reflected, especially through fulfilling the duties pertaining to ownership and lease, and accepting the liabilities involved. …”
Get full text
Get full text

The independent directors of Malaysian listed firms and their busyness by Abdullah, Shamsul Nahar

“…While the role of senior independent directors is very important in a concentrated ownership environment, only one quarter of the sample firms appoint senior independent directors. …”
Get full text

Some issues and challenges confronting Muslim private higher educational institutions in Malaysia and the role of Waqf by Hashim, Rosnani

“…About a fourth of these PHEIs are Islamic institutions going by the name of the institutions or its ownership. However, private higher education institutions have their own issues and challenges. …”
Get full text
Get full text

Environmental and safety: Sustainable development by Kabbashi, Nassereldeen Ahmed, A. Galal, Fatima

“…Since Man is Khalifatullah (the vicegerent of Allah) on earth, he should take all preventive measure to ensure the interests and rights of others, and regard his mastery over his allotted piece of land as a joint ownership with the next generation.…”
Get full text

A theoretical approach in evaluating the potential impact of women telecommuters on travel demand by Mustafa, Mootaz Munjid, Kadar Hamsa, Abdul Azeez

“…A number of Malaysian cities are experiencing severe transport problems resulting from rapidly increasing vehicle ownership and usage, and the insufficient supply and inferior quality of public transportation. …”
Get full text