The institution of Waqf has played a significant role of providing opportunities in sharing the government's fiscal needs and improving the communities and nation welfare throughout Islamic history. Waqf have a potential to became one of the important devices regarding the socio-economics realms...

Waqf have a potential to become one of the important mechanisms regarding the socioeconomics realms in Muslim societies that will benefit the communities as a whole. This objective of study is to examine the influence of corporate waqf by subsidiaries of JCorp in enhancing the company...

This study focuses on the disclosure of goodwill impairment process under the new requirements of FRS 136 – Impairment of Assets. This primary objective of the study is to investigate the compliance level and disclosure quality of FRS 136 by the top 20 Shari'ah Approved Companies (ShAc) in...

With the improvement of lifestyle and purchasing power, Malaysians have shifted their shopping preferences from small retail stores to the hypermarkets. One of the reasons is that these hypermarkets offer a complete array of merchandises under one roof. Changes in technology have a great impact...

This study focuses on the disclosure of goodwill impairment process under the new requirements of FRS 136 – Impairment of Assets. This primary objective of the study is to investigate the compliance level and disclosure quality of FRS 136 by the top 20 Shari'ah Approved Companies (ShAc) in...

Over the past decades, Islamic banking has gained a worldwide recognition. Started among Muslim countries in order to cater for the Shariah compliance banking needs of Muslims, it has now become widespread throughout the world. In Malaysia, the players in the Islamic banking industries are the...

Discount rates selection represent a centrally material factor impacting in goodwill valuation decisions. This study examines the consistency of opportunistic behavior in documenting the variances between discount rates used by companies and independently generated estimates of company specific,...

The application of FRS 136-Impairment of Assets (Amended by Annual Improvements to IFRSs 2009) was mandatory for all companies listed in Bursa Malaysia from 1 January 2010. The highly prescriptive and technical provisions of Financial Reporting Standard (FRS) 136-Impairment of Assets (FRS 136,...