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Article
Publication date: 6 January 2008

Azrul Bin Abdullah and Ku Nor Izah Ku Ismail

Accounting ratios are believed to be of fundamental importance in financial analysis, and therefore are useful addition to financial reports. This paper examines the…

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Abstract

Accounting ratios are believed to be of fundamental importance in financial analysis, and therefore are useful addition to financial reports. This paper examines the reporting of voluntary accounting ratio by Malaysian companies in corporate annual reports. Drawing on agency and signaling theories, this paper explores whether associations exist between company performance and voluntary disclosure of accounting ratios. In particular, associations are tested between the extent of ratio disclosure and company performance (nmaely profitability, liqudity, leverage, and company effiency), size and industry. Six hypotheses are tested using data collected from 2003 annual reports of 100 Malaysian listed companies. This paper provides evidence that the extent of voluntary ratio disclosure is low; and size, industry as well as liquidity significantly influence the reporting of ratios in corporate annual reports. The implications of these findings are discussed.

Details

Journal of Financial Reporting and Accounting, vol. 6 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 4 December 2020

Norhayati Rafida Abdul Rahim, Ismail Abdullah, Noor Azrina Yahya, Muhammad Nizam Awang, Siti Zubaidah Muhammad, Safiyyah Ahmad Sabri and Norfaizah Nadhrah Ahmad

This study aims to identify the negotiation parameters of needs for Halal talents in Malaysia and proffer solutions on the sustainability of halal talents in Malaysia.

Abstract

Purpose

This study aims to identify the negotiation parameters of needs for Halal talents in Malaysia and proffer solutions on the sustainability of halal talents in Malaysia.

Design/methodology/approach

A focus group discussion was performed among seven Halal talents from the industries of various schemes. Using the theory of inventive problem solving (TRIZ) analysis approach, a functional model, as well as causes and effect analysis, is generated by the participants. The model is translated into a contradiction matrix to obtain the necessary solutions in developing a sustainable framework for Halal Talents in Malaysia.

Findings

The cause-and-effect analysis reveals that poor career path, lack of training and poor salary structure are experienced by the participants.

Research limitations/implications

Having had vast categories of halal industries, this research focuses on nine schemes under halal certification JAKIM which excludes banking and tourism.

Practical implications

It is suggested that the implementation of mutual benefits should be in place to enhance positivism among Halal talents in the near future.

Originality/value

Unlike the social science approach, the use of TRIZ analysis provides a substantial framework of sustainability among halal talents in Malaysia.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

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