Browsing by Author "Laili N.H."
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Publication Board of directors, firm performance and the moderating role of family control in JORDAN(Allied Business Academies, 2018) ;Makhlouf M.H. ;Laili N.H. ;Ramli N.A. ;Al-Sufy F. ;Basah M.Y. ;Isra UniversityUniversiti Sains Islam Malaysia (USIM)This study aims to examine whether the family control affects the relationship between the effectiveness of board of directors and firm performance. This study depends on a panel data set drawn from 120 firms listed on the Amman stock exchange for the period from 2009 to 2013. The mechanisms of the effectiveness of the board of directors are considered as predictors of the firm performance that will measured by the return on assets (ROA) and Tobin's Q. The family control represents the moderating variable. To identify the moderating impact of the family control on the relationship between the effectiveness of the board of directors and performance, this study depends on a composite measure of the effectiveness of board of directors to capture the aggregate impact of board's effectiveness on firm performance. The findings of the hierarchical regression analysis find that the family control has a significant negative moderating impact on the relationship between the effectiveness of board of directors and firm performance measured by Tobin's Q. Conversely, the study found an insignificant positive relation with ROA. � 2018 Academy of Accounting and Financial Studies Journal. - Some of the metrics are blocked by yourconsent settings
Publication Investigating the Early Implementation of MFRS 136 Disclosure among Top 50 Firms in Malaysia(Penerbit Universiti Kebangsaan Malaysia, 2017) ;Rahman, AA ;Mohamed, AS ;Laili N.H.Khairi, KFThe highly prescriptive and technical provisions of MFRS 136 - Impairment of Assets represent a very considerable variation from past practices. This in turn raises questions about the span to which Malaysian businesses and their auditors have fared during the method of transition to a convoluted new reporting regime. Malaysia through Malaysian Accounting Standards Board (MASB) made the requirements of the MFRS 136 - Impairment of Assets mandatory progressively since 1 January 2006 for some or all listed firms in Malaysia. Since then, Malaysian companies are required to comply with the standard. The purpose of this paper is to investigate the compliance level of approved companies on the Bursa Malaysia main market towards the disclosure requirement of MFRS 136 - Impairment of Assets. This study also aims to identifying some factors associated with the level of compliance. The unweighted index was established by constructing the index checklist. The checklist was based on the requirement of disclosure of MFRS 136 (amended in 2009) and the annual reports of 50 sampled firms from 2010 to 2012 were examined. Then, we establish dependent variables and construct econometrical model to test the hypothesis in the research using Estimated Generalized Least Squares (EGLS) weights regression using cross-section weights. The result shows that 28 firms (56%), 27 firms (54%) and 24 firms (48%) out of 50 firms in 2010, 2011 and 2012 respectively failed to comply with requirement of FRS 136 pertaining to goodwill impairment. This study suggests that the performance of the top 50 listed companies should improve before Malaysian practice can attain a truly international standard. This study also found that firm size, profitability and auditor type are associated with the extent of compliance with MFRS 136. However, only firm size and profitability were positively associated with the level of compliance while auditor type were negatively associated with the level of compliance. This indicates that bigger and more profitable firms were more motivated to exhibit greater transparency of MFRS 136. - Some of the metrics are blocked by yourconsent settings
Publication Takaful protection for mental health illness from the perspective of Maqasid Shariah(Sciedu Press, 2020) ;Khairi K.F. ;Samat M.S.A. ;Laili N.H. ;Sabri H. ;Basah M.Y.A. ;Asmaddy HarisMirza A.A.I.Mental health illness becomes one of the major illnesses in Malaysia aside from heart disease. It was recently reported that 29.2% of Malaysians are suffering from mental health illness which increases threefold from the previous year. Majority of the Malaysians suffering from mental health illness comes from the lowest income group. Tins shows that the lowest income group has less opportunity to seek treatment due to the cost. Even though other countries have started to offer mental health insurance such as the United States of America. United Kingdom. Australia and recently Singapore. Malaysia is still way behind in offering coverage for mental health illness. Therefore, the objective of this paper is to study the mental health takaful from the perspective of Maqasid shariah. The results from this study show that mental health takaful is able to meet the requirement of Maqasid shariah and preserve the benefits of. and prevent harm to human wellbeing. Furthermore, this study will provide an insight to the takaful industry for developing new products that could help mental health disorder patients. � 2020, Sciedu Press.