This paper examines the relationships between the effectiveness of Shariah supervisory board (SSB), their remuneration and mode of financing Islamic bank. The SSB effectiveness is evaluated by an index based on 9 attributes score. This study comprises 18 Islamic banks in which operating in Malaysia from the year 2012 to 2013 as a sample. Our regression analysis shows that the effectiveness of SSB does not concern with the mode of Islamic bank financing. However, we found that SSB remuneration and bank's financial growth shown a positive and significant relationship with mode of financing. The implications of these findings are discussed.

Accounting ratios are believed to be of fundamental importance in financial analysis, and therefore are useful addition to financial reports. This paper examines the reporting of voluntary accounting ratio by Malaysian companies in corporate annual reports. Drawing on agency and signaling theories, this paper explores whether associations exist between company performance and voluntary disclosure of accounting ratios. In particular, associations are tested between the extent of ratio disclosure and company performance (namely profitability, liquidity, leverage, and company efficiency), size and industry. Six hypotheses are tested using data collected from 2003 annual reports of 100 Malaysian listed companies. This paper provides evidence that the extent of voluntary ratio disclosure is low; and size, industry as well as liquidity significantly influence the reporting of ratios in corporate annual reports. The implications of these findings are discussed.

Abstract. This research aim on investigating the commitments of organisations towards sustainability. For this research context, 'commitment' refers to the extent of information provided by universities in their website which demonstrated initiatives towards achieving the sustainability goal. The objective of this study was to identify sustainability initiatives highlighted within university websites using Australia as a case study. Thirty-nine (39) websites were reviewed and web content analysis was performed to publicly available data including any relevant accessible PDF documents attached to the universities website. Specific websites information was reviewed to detect sustainability themes in the broad university management and operations (i.e., in general policies, corporate mission statements, research activities, positions available and strategies). The commitment of Australian universities was significant and well established with a set of twenty (20) related themes were identified. The findings have some limitations because the established themes only emerged from the websites' content without human validation which possibly weakens the correlations between website information and organisations actual practice. This possibility is recognised and for this reason, further assessment may be advantageous to provide verification of the findings. Therefore, further studies using other techniques are suggested such as interviews or observations for validation of data and reinforce the entire conclusions. An interesting aspect of this study is the validity of reviewing organisational websites for gauging actual practice and a number of researchers supporting this approached as indicated in methodology section of this paper.

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