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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.

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.

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.

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

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

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

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