GLORIA

GEOMAR Library Ocean Research Information Access

X

Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
  • 1
    Online Resource
    Online Resource
    A Granger Causal Analysis of Tax-Spend Hypothesis: Evidence from Malaysia
    EDP Sciences ; 2021
    In:  SHS Web of Conferences Vol. 124 ( 2021), p. 04002-
    Details
    In: SHS Web of Conferences, EDP Sciences, Vol. 124 ( 2021), p. 04002-
    Abstract: In economics, the investigation of the association between government revenues (GR) and government expenditures (GE) remains an essential discussion because of its vital role in policy implication concerning the Budget deficit. This paper aims to conduct a causal analysis of these two fiscal variables (government revenue and expenditure) using financial time-series data covering the period from 1990 to 2019 of Malaysia. The analyses used the unit root, Johanson Cointegration, and the Vector Error Correction Model (VECM). Unit root test proposed tested variables are integrated at a level first. Johanson's cointegration test disclosed the fact that long-run relationships exist between the tested variable. Finally, Granger causality analysis reveals a one-way relation between government revenues and expenditures and this unidirectional association is from revenues to expenditures which indicates that in Malaysia, expenditures are supported by revenues; in other words, the Tax-spend hypothesis is supported. In VECM short-run analysis, government revenues can affect government expenditures significantly and 11% disequilibrium can be corrected in the short-run. In short-run and long-run revenues are supporting expenditures. The study recommends that to avoid a high risk of economic problems like a fiscal illusion, unnecessary financial burden, and inflation policymakers should not be imposing a high tax rate to cut the budget deficit.
    Type of Medium: Online Resource
    ISSN: 2261-2424
    URL: Article
    DOI: 10.1051/shsconf/202112404002
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 2755676-1
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 2
    Online Resource
    Online Resource
    Investors’ risk perception in the context of efficient market hypothesis: A conceptual framework for malaysian and indonesian stock exchange
    EDP Sciences ; 2021
    In:  SHS Web of Conferences Vol. 124 ( 2021), p. 03002-
    Details
    In: SHS Web of Conferences, EDP Sciences, Vol. 124 ( 2021), p. 03002-
    Abstract: The advocates of the Efficient Market Hypothesis (EMH) theory postulates that share prices depict all the available information concerning its intrinsic worth. EMH espouses the Random Walk Theory i.e. future stock returns cannot be predicted based on past movement patterns. Contrary to that, there are believers of the Adaptive Market Hypothesis (AMH) who have questioned the adaptability of EMH and argues that market efficiency and investor’s risk perception varies across time, thus, stock returns can be predicted through active portfolio management. Various Studies have argued on market efficiency debate for developed markets, however, limited studies have examined the same for emerging markets such as Malaysia and Indonesia, which are most volatile among ASEAN-5 indices. Therefore, the primary objective of this study is to conceptualize the manifestation of efficient market hypothesis and investors’ risk perception in volatile markets of Malaysia (Kuala Lumpur Composite Index) and Indonesia (Jakarta Composite Index) by testing the 10 years (2010-2019) of daily, weekly and monthly data for the return predictability. The findings of this study will provide insight into stock market behavior to help investors to better strategize their portfolio investment positioning to reap the most efficient risk-based return.
    Type of Medium: Online Resource
    ISSN: 2261-2424
    URL: Article
    DOI: 10.1051/shsconf/202112403002
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 2755676-1
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 3
    Online Resource
    Online Resource
    Conceptualizing Corporate Sustainability Reporting and Risk Management Towards Green Growth in the Malaysian Oil and Gas Industry
    EDP Sciences ; 2021
    In:  SHS Web of Conferences Vol. 124 ( 2021), p. 04001-
    Details
    In: SHS Web of Conferences, EDP Sciences, Vol. 124 ( 2021), p. 04001-
    Abstract: Recently, there have been many reports of catastrophic accidents in the oil and gas (O & G) industry which led to huge financial losses and hazards to humans and the environment. Apart from the primary operational (technical) risks, there exist numerous non-technical risk factors such as workforce protection, climate change, ecosystem, biodiversity, health and safety, governing compliance, and other environmental, and social issues. These risks if left without intervention could affect the green growth and eco-friendly resilience of the O & G companies. Thus, this work offers a conceptual framework on how corporate sustainability practices along with risk management implementation are stimulating green growth in the O & G industry. The presented theoretical and conceptual framework underpinned by the stakeholder theory proposed in this paper provides a foundation for empirical validation of the intertwined relationship between the pertinent variables. The measurement of the variables such as corporate sustainability performance, enterprise risk management and green growth is proposed to be drawn from earlier research and developed frameworks and guidelines by prominent organizations. The significance of this paper is to lend guidance to Malaysian oil and gas players to embrace green growth through sustainability and risk management implementation.
    Type of Medium: Online Resource
    ISSN: 2261-2424
    URL: Article
    DOI: 10.1051/shsconf/202112404001
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 2755676-1
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 4
    Online Resource
    Online Resource
    Assessing audit fees: Turnover, inflation & minimum stipend rate
    EDP Sciences ; 2021
    In:  SHS Web of Conferences Vol. 124 ( 2021), p. 03004-
    Details
    In: SHS Web of Conferences, EDP Sciences, Vol. 124 ( 2021), p. 03004-
    Abstract: Auditing firms rely on audit fees to generate revenue. The audit fee is generally agreed upon by auditee and auditor. For the calculation of audit fees, no standard formula exists. Pakistan's regulatory body for audit firms ‘ICAP' has imposed certain cost constraints on audit firms. As per the literature, stipend rates have been used rarely to determine audit fees. As a result, this paper examines audit fee determination using variables such as the company's assets, turnover, current ratio, inflation, and minimum stipend rate. These variables are especially influential in a developing country such as Pakistan. To determine audit fees, a panel regression model is being de-veloped. We used data from 40 publicly traded companies from 2014 to 2017 to regress on our model. After extensive testing with the Hausman and F-tests, the fixed effect model is finally applied. Empirically, it was discov-ered that the current ratio, the entity's turnover, and the stipend amount all have a significant positive effect on the calculation of audit fees. T The study's findings have significant implications not only for audit firms, but also for auditees in determining audit fees.
    Type of Medium: Online Resource
    ISSN: 2261-2424
    URL: Article
    DOI: 10.1051/shsconf/202112403004
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 2755676-1
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 5
    Online Resource
    Online Resource
    Preface
    EDP Sciences ; 2021
    In:  SHS Web of Conferences Vol. 124 ( 2021), p. 00001-
    Details
    In: SHS Web of Conferences, EDP Sciences, Vol. 124 ( 2021), p. 00001-
    Type of Medium: Online Resource
    ISSN: 2261-2424
    URL: Article
    DOI: 10.1051/shsconf/202112400001
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 2755676-1
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 6
    Online Resource
    Online Resource
    An Evaluation of Corporate Governance Characteristics and Corporate Performance between Government-Linked Companies (GLCs) in Malaysia and Singapore: A Panel Data Analysis
    EDP Sciences ; 2021
    In:  SHS Web of Conferences Vol. 124 ( 2021), p. 04005-
    Details
    In: SHS Web of Conferences, EDP Sciences, Vol. 124 ( 2021), p. 04005-
    Abstract: This research seeks to investigate whether corporate governance contributes to the Government-link public listed companies’ performance in Malaysia and Singapore. A sample consisting of 20 Malaysian Government-linked public listed companies and 20 Singaporean Government-linked public listed companies were selected. The research timeframe covers from 2012 to 2017. Findings revealed that except for board meetings and independent directors, 4 other independent variables were statistically significant in affecting the Malaysian and Singaporean government-link public listed companies’ performance. Directors’ ownership had a significant negative impact on ROA and ROE in Malaysia but had no impact in Singapore. Board meetings and independent directors had no impact towards firm performance in both countries. Board size had positive and significant impact on ROE in Singapore. Number of women directors was significantly negatively related to Tobin’s Q, ROA and ROE. Leverage level was significantly negatively related to all firm performance’s measures in Malaysia, while only significantly related to Tobin’s Q in Singapore.
    Type of Medium: Online Resource
    ISSN: 2261-2424
    URL: Article
    DOI: 10.1051/shsconf/202112404005
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 2755676-1
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 7
    Online Resource
    Online Resource
    Religious Harmony Among Multi-Religious society in Perak, Malaysia: A Preliminary Study
    EDP Sciences ; 2021
    In:  SHS Web of Conferences Vol. 124 ( 2021), p. 02003-
    Details
    In: SHS Web of Conferences, EDP Sciences, Vol. 124 ( 2021), p. 02003-
    Abstract: Religious harmony between different religious adherents is important in determining social peace and harmony in a plural country like Malaysia. The failure to ensure religious harmony can disrupt political and national stability. Hence, all parties, including policy makers, religious leaders and society should work together to strengthen inter-religious relations. The purpose of this study is to measure the level of religious harmony in Perak. It used a survey questionnaire as an instrument for data collection in which data from a total of 44 respondents were analysed using Statistical Package for Social Sciences (SPSS) version 24.0 software. The findings generally revealed that all dimensions of religious harmony were at a moderately high level. Surprisingly, the findings also showed that ‘Understanding’, ‘Cooperation’ and ‘Stable Conflict’ were recorded as the highest mean score for the Hindu group, while ‘Peacefulness’, Acceptance’, ‘Understanding’, and ‘Right and Justice’ were recorded as the lowest mean score for the Buddhist group. The study offers a valid measurement to determine the level of religious harmony that will advise the government to take appropriate measures to mitigate religious conflict and promote mutual understanding within multi-religious society.
    Type of Medium: Online Resource
    ISSN: 2261-2424
    URL: Article
    DOI: 10.1051/shsconf/202112402003
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 2755676-1
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 8
    Online Resource
    Online Resource
    Injecting Green Innovation Reporting into Sustainability Reporting
    EDP Sciences ; 2021
    In:  SHS Web of Conferences Vol. 124 ( 2021), p. 05003-
    Details
    In: SHS Web of Conferences, EDP Sciences, Vol. 124 ( 2021), p. 05003-
    Abstract: Reporting is a method for businesses to communicate with their various stakeholders. While the factors contributing to sustainability reporting and disclosure have been thoroughly investigated, the findings are inconclusive. Similarly, the non-financial reporting literature is disclosed of operational and non-operational activities related to ecological as well as social disclosure of firm. However, in recent years, stakeholders have increased their demand for green innovation practices (GIPs) to be included as a new component of ecological reporting. Thus, companies' proactivity in adopting green innovation reporting is reflected (GIR). This research propounds enhancing transparency in sustainability reporting by including corporations' GIPs, which will increase the transparency level of firm operations and instil greater stakeholder confidence. To accomplish this study, the legitimacy and signalling theories were used as an environmental solution. Additionally, an exhaustive assessment of the literature was conducted in order to develop a GIR framework for enterprises to use when integrating GIPs into sustainability reporting. The outcome of this study indicates that current sustainability reporting takes a minimalist approach, with GIR being presented superficially. This non-financial reporting approach does not accurately reflect a company's genuine GIPs or the environmental effect of existing business operations. As such, this study calls for the integration of GIR into firms' sustainability reporting to accurately reflect their actual firm sustainable practices.
    Type of Medium: Online Resource
    ISSN: 2261-2424
    URL: Article
    DOI: 10.1051/shsconf/202112405003
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 2755676-1
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 9
    Online Resource
    Online Resource
    Orang Asli Socio-Development Index Instrument in Malaysia
    EDP Sciences ; 2021
    In:  SHS Web of Conferences Vol. 124 ( 2021), p. 07001-
    Details
    In: SHS Web of Conferences, EDP Sciences, Vol. 124 ( 2021), p. 07001-
    Abstract: Orang Asli is among the marginalized communities in Malaysia which perceived to have a very low performance in various social indicators. Though of numerous efforts of transformational and development programs initiated by the government, there are no specific measurement tool or instrument to evaluate the performance these initiatives as to verify the effectiveness of government policies. This paper aims to propose an index instrument to assess the socio-development of Orang Asli in Malaysia. The development of this index will employ Fuzzy Delphi Method (FDM) to determine the indicators and sub-indicators of the index, and Analytical Hierarchy Process (AHP) to determine the weightage of each indicators and sub-indicators. The proposed Orang Asli socio-development index is expected to be the base of government strategies and action plan to provide a better living quality to Orang Asli community in Malaysia.
    Type of Medium: Online Resource
    ISSN: 2261-2424
    URL: Article
    DOI: 10.1051/shsconf/202112407001
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 2755676-1
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 10
    Online Resource
    Online Resource
    Women Empowerment and Work-Life Balance of Women Engineers in the Malaysian Energy Sector: A Conceptual Framework
    EDP Sciences ; 2021
    In:  SHS Web of Conferences Vol. 124 ( 2021), p. 08009-
    Details
    In: SHS Web of Conferences, EDP Sciences, Vol. 124 ( 2021), p. 08009-
    Abstract: Malaysian energy sector is listed as one of the sectors that have lower participation of women. This is due to the problem of attracting and retaining the women workforce within the field. The major reason women leave the energy sector especially in the engineering field, is due to the difficulties in balancing work-life. Women hold dual and triple roles where they are stucked between responsibilities as mother, wife, and daughter as well as responsibilities in the workplace. This situation contributes a great impact on their work-life balance. Empowering women in the sector could help in giving them more control in managing their work and family. Hence, this paper aims to provide an overview on women empowerment and its impact on work-life balance. In addition, this paper proposes a conceptual framework to analyze the level of women empowerment (welfare, access, conscientization, participation and control) and its impact on work-life balance of women engineers in Malaysian energy sector for future study. This paper will contribute to the knowledge on an area that is still relatively uncovered. Which refers to the impact of women empowerment and work-life balance of women engineers in energy sector. It is important for organizations to be aware about the importance of women empowerment and their employees work-life balance. Thus, organizations can take an appropriate intervention in order to empower their women talent and assist them to have better work-life balance.
    Type of Medium: Online Resource
    ISSN: 2261-2424
    URL: Article
    DOI: 10.1051/shsconf/202112408009
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 2755676-1
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...