Analysing SST 2.0 Burden Using the Guiding Principles of Good Tax Policy
Author(s): Nur Erma Suryani Mohd Jamel , Nadiah Abd Hamid , Siti Norhayati Zawawi
Affiliation: Universiti Teknologi MARA, Malaysia
Keywords: SST 2.0; GST; Tax Burden; B40; Guiding Principles of Good Tax Policy.
DOI
10.35609/afr.2021.6.3(5)
Received: October 15, 2021 |
Accepted: December 31, 2021
Type of Paper: Empirical | Vol. 6(3) Page: 167 – 177
Reference to this paper should be referred to as follows: Jamel, N.E.S.M; Hamid, N.A; Zawawi, S.N. (2021). Analysing SST 2.0 Burden Using the Guiding Principles of Good Tax Policy,Acc. Fin. Review, 6(3), 167 – 177. https://doi.org/10.35609/afr.2021.6.3(5)
Prior Academic Performance and Passing Professional Accounting Examinations: Empirical Evidence from Malaysia
Author(s): Puteh Mariam Ismail, Nor Farizal Mohammed, Mahfuzah Ahmad and Normahiran Yatim
Affiliation: Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
Keywords: Professional Accounting Qualifications; Success; Secondary School Performance; Examinations; English; Mathematics; Science; Malaysia
DOI
10.35609/afr.2017.2.2(1)
Received: January 2, 2017 |
Accepted: February 28, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 1 – 8
Reference to this paper should be made as follows: Ismail, P.M; Mohammed, N.F; Ahmad, M; Yatim, N. (2017). Prior Academic Performance and Passing Professional Accounting Examinations: Empirical Evidence from Malaysia, Acc. Fin. Review, 2 (2): 1 – 8. https://doi.org/10.35609/afr.2017.2.2(1)
Determinants of Malaysian Financial Literacy: A Financial Socialization Perspective
Author(s): Nurhazrina Mat Rahim , Norli Ali
Affiliation: Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
Keywords: Financial literacy, financial socialization, financial education, drivers of financial literacy, social agents
DOI
10.35609/afr.2022.7.1(2)
Received: April 12, 2022 |
Accepted: June 30, 2022
Type of Paper: Empirical | Vol. 7(1) Page: 51 – 61
Reference to this paper should be referred to as follows: Rahim, N.M; Ali, N. (2022). Determinants of Malaysian Financial Literacy: A Financial Socialization Perspective, Acc. Fin. Review, 7(1), 51 – 61. https://doi.org/10.35609/afr.2022.7.1(2)
Technology Industry Revolution 4.0 and Environmental Performance: The Mediating Role of Environmental Management Accounting
Author(s): Zarinah Abdul Rasit, Nur Adibah Mat Bahari, Sharina Tajul Urus, Aida Hazlin Ismail
Affiliation: Faculty of Accountancy, University Teknologi MARA, Malaysia, Bandar Puncak Alam, Malaysia
Faculty of Business and Management, Southern University College, Johor Bahru, Malaysia
Keywords: Environmental Management Accounting; Advanced Technology Industrial Revolution 4.0; Environmental Performance, Contingency Theory, Electrical Electronic Industry.
DOI
10.35609/afr.2022.7.1(3)
Received: April 15, 2022 |
Accepted: June 30, 2022
Type of Paper: Empirical | Vol. 7(1) Page: 62 – 78
Reference to this paper should be referred to as follows: Rasit, Z.A; Bahari, N.A.M; Urus, S.T; Ismail, A.H. (2022). Technology Industry Revolution 4.0 and Environmental Performance: The Mediating Role of Environmental Management Accounting, Acc. Fin. Review, 7(1), 62 – 78. https://doi.org/10.35609/afr.2022.7.1(3)
Agency Conflicts, Dividend Payments, and Ownership Concentration in Comparison of Shariah and Non-Shariah Compliant Listed Companies
Author(s): Dayang Ernie Nurfarah'ain Awang Ahmad, Azilawati Banchit, Aiza Johari
Affiliation: Faculty of Business and Management, Universiti Teknologi MARA, Sarawak Branch, Kampus Samarahan, 94300 Sarawak
Academy of Language Studies, Universiti Teknologi MARA, Sarawak Branch, Kampus Samarahan, 94300 Sarawak
Keywords: Agency conflicts; Shariah and non-shariah public listed companies; dividend and asset utilisation ratio; concentrated ownerships.
DOI
10.35609/afr.2022.7.2(5)
Received: July 19, 2022 |
Accepted: September 30, 2022
Type of Paper: Empirical | Vol. 7(2) Page: 124 – 134
Reference to this paper should be referred to as follows: Ahmad, D.E.N.A; Banchit, A; Johari, A. (2022). Agency Conflicts, Dividend Payments, and Ownership Concentration in Comparison of Shariah and Non-Shariah Compliant Listed Companies, Acc. Fin. Review, 7(2), 124 – 134. https://doi.org/10.35609/afr.2022.7.2(5)
Different Market Segmentations of Dividend Policies: A Dynamic Panel Data Analysis
Author(s): Nor Anis Shafai, Noor Hafizha Muhamad Yusuf, Noor Sharida Badri Shah, Norhisam Bulot
Affiliation: Faculty of Business and Management, Universiti Teknologi MARA, Cawangan Perlis, Kampus Arau, 02600 Arau, Perlis, Malaysia
DOI
10.35609/afr.2023.7.4(1.1)
Received: January 30, 2023 |
Accepted: March 31, 2023
Type of Paper: Empirical | Vol. 7(4) Page: 01 – 11
Reference to this paper should be referred to as follows: Shafai, N.A; Yusuf, N.H.M; Shah, N.S.B; Bulot, N. (2023). Different Market Segmentations of Dividend Policies: A Dynamic Panel Data Analysis, Acc. Fin. Review, 7(4), 01 – 11. https://doi.org/10.35609/afr.2023.7.4(1.1)