The main objective of this study is to determine the value measurement used by zakat collection centres, particularly Pusat Zakat Selangor (PZS), in measuring business zakat among companies owned by Muslims in Selangor territory. The study found that PZS assessed zakat from companies financial...

Information age in the 21st century is witnessing the dramatic increase in computer‐related jobs. Many employers are now recruiting candidates who have knowledge and experience in information technology or those who are computer literate. Therefore, potential candidates should m aster at least...

The current study seeks to answer the puzzle as to why firms issuing equity produce poor returns to investors in the long run by exploring whether the post issue performance is being influenced by the potential opportuities of earnings management during the period prior to public listing. Using...

Purpose – The purpose of this paper is to study the impact of institutional shareholdings on earnings management activities of their portfolio firms. Design/methodology/approach – Using a final sample of 94 top firms on the Bursa Malaysia based on market capitalization as at 31 December...