C O N T E N T S

 

 1. INSTITUTIONAL INVESTORS OWNERSHIP AND FIRM VALUE: EVIDENCE FROM MALAYSIA
Nurul Azlin Azmi, Fazrul Hanim Abd Sata, Norhidayah Abdullah, Noor Hidayah Ab Aziz and Ida Suriya Ismail

2. THE DETERMINANTS OF SUKUK ISSUANCE: EVIDENCE FROM TOP SUKUK ISSUING COUNTRIES
Mohamad Nizam Jaafar, Amirul Afif Muhamat, Norzita Abdul Karim, Mohd Faizal Basri and Amer Alif Hasmadi

3. INTERRUPTIVE TIME SERIES ANALYSIS OF GST UPON NON-PERFORMING NON-HOUSING PROPERTY LOANS: CASE STUDY FROM MALAYSIA
Tham Kuen-wei1, Rosli Said and Yasmin Mohd Adnan

4. USEFULNESS OF MANAGEMENT ACCOUNTING INFORMATION IN DECISION MAKING AMONG SMEs: THE MODERATING ROLE OF CLOUD COMPUTING
Ruhanita Maelah, Mohammed Fadhil Farhan Al Lami and Gheyath Ghassan

5. INTERACTIONAL FAIRNESS AS A MEDIATOR BETWEEN MERIT-BASED PAY MANAGEMENT AND ORGANIZATIONAL COMMITMENT
Mohd Ridwan bin Abd Razak and Enah binti Ali

6. THE EFFECT OF PERFORMANCE AND CORPORATE GOVERNANCE TO RISK DISCLOSURE AMONG LISTED COMPANIES IN MALAYSIA
Ag Kaifah Riyard bin Kiflee and Mohd Noor Azli bin Ali Khan

7. MARKETING TOURISM IN THE DIGITAL ERA AND DETERMINANTS OF SUCCESS FACTORS INFLUENCING TOURIST DESTINATIONS PREFERENCES
Mbarek Rahmoun and Yasser Baeshen

8. INVESTIGATING FRAUD RISKS ASSESSMENT PRACTICES IN PUBLIC SECTOR AUDITS
Mohamad Mahsun, Nafsiah Mohamed, Sharifah Norzehan Syed Yusuf and Indrawati Yuhertiana

9. COMPLIANCE AND DETERMINANTS OF THE AAOIFI FINANCIAL STANDARDS: EVIDENCE FROM THE MENA REGION
Oumayma Bechihi, Salem Lotfi Boumediene and Olfa Nafti

10. THE USE AND IMPLICATIONS OF MANAGEMENT ACCOUNTING PRACTICES IN SMALL AND MEDIUM-SIZED ENTERPRISES
Zaid Jaradat, Roshaiza Taha, Rosliza Mat Zin, Wan Zuriati Wan Zakaria and Rozainun Abdul Aziz

11. THE INFLUENCE OF POLITICAL AND SOCIAL GLOBALISATION ON FOREIGN DIRECT INVESTMENT INFLOW IN DEVELOPING COUNTRIES: THE ROLE OF FINANCIAL DEVELOPMENT AS A MODERATING FACTOR
Marhamah Mohd Rafidi, Jamaliah Said , Naila Erum and Farha Abdol Ghapar

12. THE IMPACT OF BOARD INDEPENDENCE, GENDER DIVERSITY AND NATIONALITY DIVERSITY ON FIRM PERFORMANCE
Aftab Mohd Idris and Ousama A. A.