MFRS 141: Determinants and extent of disclosure

The objective of this study is two-fold. First, the study investigates the extent of the agriculture accounting disclosure as prescribed by Malaysian Financial Reporting Standard, MFRS 141 among Malaysian listed companies for years 2009 and 2012. Second, this study intends to examine the factors that influence the company's disclosure on MFRS 141 by using 82 firm-year observations. This study found that the level of compliance on MFRS 141 among all plantation companies has marginally improved from 80 percent in 2009 to 83 percent in 2012. Based on content analysis of the standard, it is discovered that paragraphs 47 to 54 are the most difficult paragraphs to comply with as these paragraphs require the preparer to be well versed with fair value measurement. The results on logit regression analysis indicate that profitability as measured by earnings per share significantly influence the level of compliance score on MFRS 141. Likewise, company size as measured by market value of equity has significantly affect compliance score at 5 percent level. There is no evidence that other variables such as a) age; (b) leverage; (c) directors' ownership, (d) foreign ownership; (e) growth and (f) auditors quality have any significant influence on the level of compliance on MFRS 141. It is hopeful that this finding could help regulators and standard setting bodies in providing adequate guidelines to financial statement preparers in the futur

Ownership structure, Sukuk issuance and real earnings management: the moderating effect of shariah compliance and political connections

This study examines the relationship between ownership structures, Sukuk issuance and real earnings management by Malaysian public listed companies. It also investigates the moderating roles of Shariah compliance and political connections on the relationship between ownership structures and real earnings management. The study uses 850 firm-year observations drawn from the population of non-financial companies for the period of 2012-2016. Real earnings management is measured using Zang (2012) model. Ownership structures are divided into three types: managerial ownership, external block-holder ownership and family ownership. To achieve the objectives of this study, quantitative method of analysis is employed. The data analysis method used is panel data technique using Feasible Generalized Least Squares (FGLS) to test for the long run relationship. With reference to the agency theory, Maqasid As-Shariah theory, Islamic ethical perspectives and reputational theory, the present study finds that ownership structures are effective mechanisms in mitigating real earnings management while Sukuk issuance are able to provide benchmarks that the managers’ opportunistic behaviour to engage in real earnings management is less prevalence. Besides, the moderating role of Shariah compliance strengthens the effectiveness of ownership structures as monitoring mechanism in mitigating real earnings management. However, the moderating role of political connections weakens the effectiveness of ownership structures in reducing real earnings management. By examining all the determinants of real earnings management, it may assist standard setters, regulators and authorities to stay alert to manifest approaches to attenuate such practices. It is of great significance to assess Malaysian companies since it provides insights into Malaysian corporate environment through examination of companies’ real earnings management practices

Determinants of job rotation among employees in Malaysia education sector

This research explores determinants of job rotation among employees in education sector. Job rotation has become one of technique used by employers to rotate their employees' assigned jobs throughout their employment. Most employers use job rotation as a strategy for employees to take new tasks on different jobs for a period of time before rotating back to their original position. According to Azzam (2013), job rotation is an effective administrative tool, and it is used in many organizations to achieve different goals. This research can be used for organization or employers to understand the determinants of job rotation among employees. So, a questionnaire were distributed among employees in education sector. This study are using descriptive survey to investigate the relationship between motivation, training, skill and knowledge and performance toward job rotation. Total of 342 set of questionnaire were collected out of 400 respondent. The dependent and independent variables were analysed by mean, and standard deviation and mean of frequency distribution. Statistical Package for the Social Science (SPSS) software are use in this project. Factors such as motivation, training, skill and knowledge and performance is influence the determinants of job rotation among employees in education sector were analysed. In this study, revealed that motivation, training, skill and knowledge and performance belief have significant relationship with determinants of job rotation among employees in education sector. This research could help to boosting employee's morale. This research also recommended that future researchers should target larger sample size

Determinants of job rotation among employees in Malaysia education sector

This research explores determinants of job rotation among employees in education sector. Job rotation has become one of technique used by employers to rotate their employees’ assigned jobs throughout their employment. Most employers use job rotation as a strategy for employees to take new tasks on different jobs for a period of time before rotating back to their original position. According to Azzam (2013), job rotation is an effective administrative tool, and it is used in many organizations to achieve different goals. This research can be used for organization or employers to understand the determinants of job rotation among employees. So, a questionnaire were distributed among employees in education sector. This study are using descriptive survey to investigate the relationship between motivation, training, skill and knowledge and performance toward job rotation. Total of 342 set of questionnaire were collected out of 400 respondent. The dependent and independent variables were analysed by mean, and standard deviation and mean of frequency distribution. Statistical Package for the Social Science (SPSS) software are use in this project. Factors such as motivation, training, skill and knowledge and performance is influence the determinants of job rotation among employees in education sector were analysed. In this study, revealed that motivation, training, skill and knowledge and performance belief have significant relationship with determinants of job rotation among employees in education sector. This research could help to boosting employee’s morale. This research also recommended that future researchers should target larger sample size. REFERENCE