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Papers by Zainab Aman
Journal of Management and Muamalah, Jun 30, 2016
Sustainable development has become part of the ordinary business to meet expectation from stakeho... more Sustainable development has become part of the ordinary business to meet expectation from stakeholders due to the increasing of public concerns regarding these issues. This study examines the sustainability practices in the annual reports of public listed companies in Bursa Malaysia for the year 2014. This paper explores the corporate sustainability reporting disclosure practice by Public listed companies of Bursa Malaysia. Specifically, the objective is to examine the factors that influence the corporate sustainability reporting in public listed companies in Malaysia. This study postulates that ownership structure (managerial, block and government holdings) and type of industry influence the level of sustainability reporting. Development of research hypotheses are based on legitimacy theory and agency theory. Results show a significant association between government ownership structure and the level of sustainability reporting among listed firms in Malaysia. Results also do indicat...
Corporate Sustainability reporting have become part of the ordinary business to meet expectation ... more Corporate Sustainability reporting have become part of the ordinary business to meet expectation from stakeholders due to the increasing of public concerns regarding these issues. This paper explores the corporate sustainability reporting disclosure practice by Public listed companies of Bursa Malaysia for the year 2016. Specifically the objective is to examine the level and factors that influence the corporate sustainability reporting in public listed companies in Malaysia. This study postulates that ownership structure (family, board and institutional holdings) and type of industry influence the level of sustainability reporting. Development of research hypotheses are based on agency theory and legitimacy theory. Results shows a significant association between industry and the level of sustainability reporting among listed firms in Malaysia. Results also do indicate that women on board is positively significant in explaining the variability in CSR. Findings should provide input to...
Objective - The objective of this paper is to investigate the relationship between family ownersh... more Objective - The objective of this paper is to investigate the relationship between family ownership and corporate sustainability reporting to determine how the role of board independence affects the relationship between those variables within Malaysian listed companies. Methodology/Technique – The annual reports of 771 listed companies from 2014 to 2016 were analyzed using content analysis methods. The study uses agency theory to develop the hypotheses. Findings - The study found that family ownership is negatively related to corporate sustainability reporting. The finding shows that independent directors are unable to influence the relationship between family ownership and corporate sustainability reporting. The findings of this study are expected to provide insight to authorities in relation to the factors that could enhance corporate sustainability reporting primarily in family-owned companies. Novelty - Previous studies have only focused on environmental and social dimensions of...
The influx of non-profit organizations over the last decades is not deniable. Unfortunately, mana... more The influx of non-profit organizations over the last decades is not deniable. Unfortunately, management accounting practices have not been introduced with the same frequency as in forprofit organizations. Therefore, this study is conducted to uncover that management accounting is still visible and being practiced in non-profit organizations. In particular, it aims to show that management accounting practices could be employed by non-profit organisations in their day-today operations and to demonstrate the purposes and benefits of the use of management accounting practices by Malaysian non-profit religious organizations. The premise of NAFMA’s framework is utilised to identify management accounting practices used by LZS which comprises costing system, budgeting system, performance evaluation system, decision support system and strategic management accounting. By using an exploratory case study research method, various management accounting applications in Lembaga Zakat Selangor (LZS)...
Proceedings of the International Conference on Economics and Banking 2015, 2015
Journal of Management and Muamalah, Jun 30, 2016
Sustainable development has become part of the ordinary business to meet expectation from stakeho... more Sustainable development has become part of the ordinary business to meet expectation from stakeholders due to the increasing of public concerns regarding these issues. This study examines the sustainability practices in the annual reports of public listed companies in Bursa Malaysia for the year 2014. This paper explores the corporate sustainability reporting disclosure practice by Public listed companies of Bursa Malaysia. Specifically, the objective is to examine the factors that influence the corporate sustainability reporting in public listed companies in Malaysia. This study postulates that ownership structure (managerial, block and government holdings) and type of industry influence the level of sustainability reporting. Development of research hypotheses are based on legitimacy theory and agency theory. Results show a significant association between government ownership structure and the level of sustainability reporting among listed firms in Malaysia. Results also do indicat...
Corporate Sustainability reporting have become part of the ordinary business to meet expectation ... more Corporate Sustainability reporting have become part of the ordinary business to meet expectation from stakeholders due to the increasing of public concerns regarding these issues. This paper explores the corporate sustainability reporting disclosure practice by Public listed companies of Bursa Malaysia for the year 2016. Specifically the objective is to examine the level and factors that influence the corporate sustainability reporting in public listed companies in Malaysia. This study postulates that ownership structure (family, board and institutional holdings) and type of industry influence the level of sustainability reporting. Development of research hypotheses are based on agency theory and legitimacy theory. Results shows a significant association between industry and the level of sustainability reporting among listed firms in Malaysia. Results also do indicate that women on board is positively significant in explaining the variability in CSR. Findings should provide input to...
Objective - The objective of this paper is to investigate the relationship between family ownersh... more Objective - The objective of this paper is to investigate the relationship between family ownership and corporate sustainability reporting to determine how the role of board independence affects the relationship between those variables within Malaysian listed companies. Methodology/Technique – The annual reports of 771 listed companies from 2014 to 2016 were analyzed using content analysis methods. The study uses agency theory to develop the hypotheses. Findings - The study found that family ownership is negatively related to corporate sustainability reporting. The finding shows that independent directors are unable to influence the relationship between family ownership and corporate sustainability reporting. The findings of this study are expected to provide insight to authorities in relation to the factors that could enhance corporate sustainability reporting primarily in family-owned companies. Novelty - Previous studies have only focused on environmental and social dimensions of...
The influx of non-profit organizations over the last decades is not deniable. Unfortunately, mana... more The influx of non-profit organizations over the last decades is not deniable. Unfortunately, management accounting practices have not been introduced with the same frequency as in forprofit organizations. Therefore, this study is conducted to uncover that management accounting is still visible and being practiced in non-profit organizations. In particular, it aims to show that management accounting practices could be employed by non-profit organisations in their day-today operations and to demonstrate the purposes and benefits of the use of management accounting practices by Malaysian non-profit religious organizations. The premise of NAFMA’s framework is utilised to identify management accounting practices used by LZS which comprises costing system, budgeting system, performance evaluation system, decision support system and strategic management accounting. By using an exploratory case study research method, various management accounting applications in Lembaga Zakat Selangor (LZS)...
Proceedings of the International Conference on Economics and Banking 2015, 2015