Zubir Azhar
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View article: <b>BUILDING PREDICTIVE MODELS TO GUIDE PREPAREDNESS INVESTMENTS AND RISK FINANCING MECHANISMS IN PAKISTAN</b>
<b>BUILDING PREDICTIVE MODELS TO GUIDE PREPAREDNESS INVESTMENTS AND RISK FINANCING MECHANISMS IN PAKISTAN</b> Open
Background: The coronavirus disease 2019 (COVID-19) pandemic exposed significant vulnerabilities in public health systems globally, particularly in low and middle-income countries like Pakistan. In response, predictive modeling has emerged…
View article: Factors influencing digital payment behavior: a meta-analysis
Factors influencing digital payment behavior: a meta-analysis Open
Purpose This study aims to identify and consolidate the most effective predictors of individuals' intention to use digital payments and their actual adoption by synthesizing findings across various digital payment technologies, including d…
View article: Enhancing Muslim SME Sustainability in Malaysia: The Role of Zakat and Financial Literacy
Enhancing Muslim SME Sustainability in Malaysia: The Role of Zakat and Financial Literacy Open
Financial literacy issues pose significant challenges for small and medium enterprises (SMEs) in Malaysia, leading to improper financial management practices and poor performance. In response to these challenges, this study explores the po…
View article: The Roles of Corporate Social Responsibility, Circular Capabilities and Environmental Accountiing toward Circular Economy in the Textile Industry of Saudi Arabia
The Roles of Corporate Social Responsibility, Circular Capabilities and Environmental Accountiing toward Circular Economy in the Textile Industry of Saudi Arabia Open
View article: The Role of Ethical Leadership in HRM-Driven Corporate Social Responsibility (CSR)
The Role of Ethical Leadership in HRM-Driven Corporate Social Responsibility (CSR) Open
This study looks into how ethical leadership impacts CSR in managing people with regard to employee care, diversity, and environmental considerations across various countries and cultures. Because businesses want to become more socially re…
View article: Pathway to Sustainability: An Integrated Model of Fostering Green Purchase Intention through Celebrity Endorsement
Pathway to Sustainability: An Integrated Model of Fostering Green Purchase Intention through Celebrity Endorsement Open
In a world where environmental sustainability ceased to be a fad and became a priority, the cosmetics industry stood in front of its challenge: persuading consumers to make the switch to green. Though environmental concerns have become wid…
View article: The Role of Ethical Leadership in HRM-driven Corporate Social Responsibility - CSR
The Role of Ethical Leadership in HRM-driven Corporate Social Responsibility - CSR Open
View article: Bridging Competencies and Expectations: Analysing Graduates’ Work Readiness in China
Bridging Competencies and Expectations: Analysing Graduates’ Work Readiness in China Open
View article: From the Implementation of Environmental Management Accounting to Organizational Sustainability: Does Stakeholder Integration Strengthen it?
From the Implementation of Environmental Management Accounting to Organizational Sustainability: Does Stakeholder Integration Strengthen it? Open
This study investigates the impact of environmental management accounting implementation on organizational sustainability in the manufacturing sector of Pakistan, focusing on the moderating role of stakeholder integration (i.e., behavior o…
View article: Greenwashing in Sustainability Reporting: A Bibliometric Review and Direction for Future Research
Greenwashing in Sustainability Reporting: A Bibliometric Review and Direction for Future Research Open
View article: Factors influencing intentions to use QRIS: A two-staged PLS-SEM and ANN approach
Factors influencing intentions to use QRIS: A two-staged PLS-SEM and ANN approach Open
This study investigates the factors influencing users' intention to utilise Indonesia's Quick Response Code Indonesian Standard (QRIS). It employed a questionnaire survey with 996 QRIS users in Indonesia as respondents, with response rate …
View article: MODERATING EFFECT OF MANAGERIAL OWNERSHIP ON THE RELATIONSHIP BETWEEN DIVIDEND POLICY, COMPANY GROWTH, AND COMPANY SIZE WITH DEBT POLICY DURING THE COVID-19 PANDEMIC
MODERATING EFFECT OF MANAGERIAL OWNERSHIP ON THE RELATIONSHIP BETWEEN DIVIDEND POLICY, COMPANY GROWTH, AND COMPANY SIZE WITH DEBT POLICY DURING THE COVID-19 PANDEMIC Open
This study investigates the effect of dividend policy, company growth, and company size on debt policy, moderated by managerial ownership, during the COVID-19 pandemic. Using a purposive sampling technique, the research focuses on industri…
View article: The Effect of Corporate Social Responsibility Performance on Tax Avoidance in Cambodia: The Moderating Role of Board Independence
The Effect of Corporate Social Responsibility Performance on Tax Avoidance in Cambodia: The Moderating Role of Board Independence Open
Purpose: This study seeks to explore the connection between corporate social responsibility (CSR) performance and tax avoidance (TA) among a sample of Cambodian companies listed on the Cambodian Securities Exchange (CSX). It also investiga…
View article: Understanding of Taxation, Taxpayer Morality, and Tax Compliance in Indonesia: The Importance of Tax Awareness
Understanding of Taxation, Taxpayer Morality, and Tax Compliance in Indonesia: The Importance of Tax Awareness Open
Introduction/ Main Objective: This study aims to analyze the influence of tax understanding and taxpayer morality on tax compliance with tax awareness as a moderating variable. Background Problems: Tax compliance is a crucial aspect of an …
View article: The market reactions for deferred compliance of IAS 41: an analysis of the agriculture sector in Indonesia
The market reactions for deferred compliance of IAS 41: an analysis of the agriculture sector in Indonesia Open
Research aims: This study aims to investigate the market reaction of post-IAS 41 implementation in Indonesia. IAS 41 Agriculture requires companies to measure biological assets at fair value, which will increase asset values and profit in …
View article: Does Corporate Social Responsibility Engagement Reduce Earnings Management? Evidence from Cambodian-Listed Companies
Does Corporate Social Responsibility Engagement Reduce Earnings Management? Evidence from Cambodian-Listed Companies Open
This research aims to explore the influence of ethics on financial reporting quality by investigating the correlation between corporate social responsibility (CSR) and accrual-based earnings management (AEM) within a sample of Cambodian no…
View article: Sustainability Reporting Quality and Corporate Value: Indonesia and Malaysia Context
Sustainability Reporting Quality and Corporate Value: Indonesia and Malaysia Context Open
Purpose: The aims of this research are twofold: (1) to examine the quality of sustainability reporting among publicly traded firms in Indonesia and Malaysia, and (2) to explore the cause-and-effect link between the quality of sustainabilit…
View article: DETERMINANTS OF ERM QUALITY AND ITS IMPACT ON COMPANY VALUE
DETERMINANTS OF ERM QUALITY AND ITS IMPACT ON COMPANY VALUE Open
Company value results from how well a company has managed its resources to achieve business benefits. However, there are always risks associated with conducting business, and effective risk management (ERM) can help reduce those risks so t…
View article: Driving sustainable financial management: An investigation of factors influencing the use of digitals technologies by MSMEs
Driving sustainable financial management: An investigation of factors influencing the use of digitals technologies by MSMEs Open
Following the rapid growth of technology, accounting information systems are also expanding. It is now possible to digitally generate financial reports or records that are part of an accounting information system using specific software. A…
View article: The Graphical Information in Sustainability Reports and Corporate Performance: A Southeast Asian Case Study
The Graphical Information in Sustainability Reports and Corporate Performance: A Southeast Asian Case Study Open
The primary objective of this study is to evaluate the graphical information quality within sustainability reports produced by companies in Southeast Asia that voluntarily disclose such reports. Additionally, the research delves into exami…
View article: Determinants of the Intellectual Capital Efficiency of Cambodian Commercial Banks
Determinants of the Intellectual Capital Efficiency of Cambodian Commercial Banks Open
This study intends to investigate the potential effects of various bank-specific characteristics on the efficiency of intellectual capital (IC) in Cambodia’s commercial banks from 2013 to 2021. Using multiple regression analysis, the study…
View article: Financial Management in the Malaysian Public Sector: The Dynamics of Accrual Accounting in the Administrations of Two Hybrid Statutory Bodies
Financial Management in the Malaysian Public Sector: The Dynamics of Accrual Accounting in the Administrations of Two Hybrid Statutory Bodies Open
Purpose: This study aimed to examine the experiences of two statutory bodies, anonymised as Alpha and Omega, in implementing accrual accounting and the challenges they faced in fully implementing the Malaysian Public Sector Accounting Stan…
View article: Exploring intention and actual use in digital payments: A systematic review and roadmap for future research
Exploring intention and actual use in digital payments: A systematic review and roadmap for future research Open
View article: Zakat Distribution Priorities in Malaysia: An Analytic Hierarchy Process Analysis
Zakat Distribution Priorities in Malaysia: An Analytic Hierarchy Process Analysis Open
Manuscript type: Research paper Research aims: A key objective of zakat institutions is to distribute funds efficiently and effectively. Despite its critical role in alleviating poverty, the distribution of zakat appears to have been overl…
View article: The Influence of Intellectual Capital on Earnings Quality: Evidence from Firms Listed on the Cambodia Securities Exchange
The Influence of Intellectual Capital on Earnings Quality: Evidence from Firms Listed on the Cambodia Securities Exchange Open
This study aims to determine whether the efficiency of intellectual capital (IC) and each of its three constituents—human capital efficiency (HCE), capital employed efficiency (CEE), and structural capital efficiency (SCE)—can generate bet…
View article: Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence
Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence Open
This study investigates the organisational factors that influence the XBRL adoption process involving three phases namely, knowledge and persuasion, decision making and, implementation and confirmation phase.This study utilises the Diffusi…
View article: The Malaysian Public Sector Accounting Standards (MPSAS) Adoption Among Malaysian Statutory Bodies: A Literature Review with a Future Research Direction
The Malaysian Public Sector Accounting Standards (MPSAS) Adoption Among Malaysian Statutory Bodies: A Literature Review with a Future Research Direction Open
Purpose: This study reviews literature on accrual accounting implementation in the public sector with a specific focus on studies that are related to Malaysian Public Sector Accounting Standards (MPSAS). Methodology: 73 journal articles be…
View article: CRYPTOCURRENCY MARKET AS A NEW SEGMENT OF THE RUSSIAN FINANCIAL MARKET ON THE WORLD ARENA
CRYPTOCURRENCY MARKET AS A NEW SEGMENT OF THE RUSSIAN FINANCIAL MARKET ON THE WORLD ARENA Open
This study considers the problem of the formation of the cryptocurrency market as an element of the financial market in Russia. Our study aims at solving the problem of trust in cryptocurrency and finding new ways to use it in the Russian …
View article: Does Applying IFRS 15 Affect the Quality of Earnings of Cambodian-Listed Companies?
Does Applying IFRS 15 Affect the Quality of Earnings of Cambodian-Listed Companies? Open
In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued a joint standard, which is international financial reporting standard no.15 (IFRS 15), entitled “Revenue from contr…
View article: Impact of Internal Auditing Practices on the Internal Control System: Pre- & Post-Pandemic Comparative Study
Impact of Internal Auditing Practices on the Internal Control System: Pre- & Post-Pandemic Comparative Study Open
Internal auditing is an impartial practice, which involves providing assurance and consulting services that are aimed at improving a company’s business operations. The recent business malfunctions and increased fraudulent and corruption ca…