The Effect of Corporate Governance Mechanisms on Earnings Management in Malaysian Manufacturing Companies

Al-Zaqeba, Murad Ali Ahmad; S, Abdul Hamid; Ineizeh, Nehad Ibrahim; Hussein, Obada Jebreen; Albawwat, Ala Hussein

doi:10.55493/5002.v12i5.4490

Cited by 18 publications

(12 citation statements)

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“…Gruchmann et al (2020) found that digital business models and digitalization intersect to reshape business models within the sea freight industry which affects the potential for enhanced operational efficiency and effectiveness. The continuous digital revolution is playing a key role in determining economic growth, business strategies, and sustainability (Al-Zaqeba et al, 2022;Alflaieh, 2022). The many facets of digitalization's impact have been studied by academics, with an emphasis on sustainability, taxes, environmental legislation, and how they affect business performance and social well-being.…”

Section: Digital Taxation On Customs Efficiency and Sustainabilitymentioning

confidence: 99%

“…The advent of digital technologies has transformed traditional customs operations, enabling streamlined processes and enhanced accuracy (Raza et al, 2023). In this literature review, this paper explores the effect of digital taxation and digital accounting on customs efficiency and corporate sustainability at customs ports, focusing on key factors such as Customs Regulations Compliance (CRC), Customs Port Efficiency (CPE), Customs Data Integration (CDI), Cross-Border Trade Facilitation (CBTF), Compliance Technology Adoption (CTA), Customs Audit Trail Transparency (CATT), Customs Reporting Accuracy (CRA), and Customs Process Automation (CPA) (Al-Zaqeba et al, 2022;Abdul Aleem, 2022). However, the legal and regulatory frameworks governing cross-border business to be adhered to, customs regulations must be complied with.…”

Section: Globalization Of Trade and Commercementioning

confidence: 99%

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Investigation the effect of digital taxation and digital accounting on customs efficiency and port sustainability

Shubailat,

Al-Zaqeba,

Madi

et al. 2024

10.5267/j.ijdns

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This paper Exploration effect of digital taxation and digital accounting on customs efficiency and corporate sustainability at customs ports. Traditional tax and accounting procedures have undergone a radical transformation thanks to digital technology, which also provides more efficient methods that can have a big influence on customs operations. This article tries to clarify the interconnectivity between digital taxes, digital accounting, and the customs environment by a detailed analysis of customs-related factors such as compliance, efficiency, and sustainability. By automating compliance checks and streamlining tax-related activities, digital taxation is shown to considerably improve customs efficiency and efficiently comply with sustainability goals. Digital accounting simultaneously increases data accuracy and process efficiency, enhancing the sustainability of customs ports and significantly enhancing customs efficiency. The results of this study have significance for both customs agencies and businesses, offering the possibility of improving operational effectiveness, compliance observance, and sustainability practices. However, the necessity for continual research that concentrates on cutting-edge technology and legal frameworks is highlighted by several restrictions. By offering actual proof of the beneficial effects of digital technology on customs operations and sustainability, this study adds to the body of knowledge and lays the groundwork for further in-depth investigations.

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Section: Digital Taxation On Customs Efficiency and Sustainabilitymentioning

confidence: 99%

Section: Globalization Of Trade and Commercementioning

confidence: 99%

Investigation the effect of digital taxation and digital accounting on customs efficiency and port sustainability

Shubailat,

Al-Zaqeba,

Madi

et al. 2024

10.5267/j.ijdns

View full text Add to dashboard Cite

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“…The Human Resources Department has chosen two human resource management strategies that can help organizations by enhancing organizational effectiveness and meeting individual requirements. Al-Zaqeba et al (2022) explained that instead of viewing the needs of the organization and the needs of individuals as two separate opposites and that achieving either of them will be at the expense of the other, behavioral research showed the need to treat individuals as resources rather than as people. Take into consideration the approach to human resources that both the goals of the organization and the needs of individuals complement each other rather than being at the expense of each other.…”

Section: Human Resource Management Practicesmentioning

confidence: 99%

The Role of HRM Practices on the Talent Management: Evidence from Jordanian Commercial Banks

Aloqaily

2023

ABAC J

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This study aims to examine how human resource management (HRM) practices affect talent management in Jordanian commercial banks. Information was provided by 120 administrators and staff members working for Jordanian commercial banks. The questionnaire used in this study was developed based on a comprehensive review of relevant literature and underwent validity assessments by experts in the field. To ensure data quality, clear instructions were provided, and data collection staff were available for support. Steps were also taken to address common method bias, including participant anonymity, separate data collection points, and the inclusion of control variables in the analysis. These measures contribute to enhancing the validity and reliability of the study’s findings. The findings showed that administrative innovation is positively impacted by human resource management practices, while the study also showed that there is a positive, statistically significant impact of the dimensions of HRM practices (training and development, wages and incentives, performance appraisal) on administrative innovation in Jordanian commercial banks. By giving field indications on the nature of the interaction between these two variables in the workplace, the current research contributes to the development of the literature addressing the relationship between HRM practices and administrative creativity. Lastly, this research recommends the need for officials in Jordanian commercial banks to pay attention to human resource management practices as an important factor contributing to administrative creativity, and to focus on training practices as training is a strategic option for preparing creative human cadres.

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“…Islamic businesses and organizations are now concentrating on their Corporate Social Responsibility (CSR) programs and broadening them through smart zakat distribution. However, as a result of shifting cultural norms and expectations, businesses are feeling pressure from the public to increase their openness and accountability for social responsibility (Al-Zaqeba, Abdul Hamid, Ineizeh, Hussein, & Albawwat, 2022 ). Indeed, as stated in the Qur'an and the Prophet Muhammad's (P.B.U.H.)…”

Section: Introductionmentioning

confidence: 99%

The effect of digital zakat and accounting on corporate sustainability through financial transparency

Alshehadeh,

Al-Zaqeba,

Elrefae

et al. 2024

5002

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This paper aims to investigate the effect of digital zakat and accounting on corporate sustainability, in addition to examining the moderating effect of financial transparency. A quantitative survey was employed to collect data from 298 Malaysian specialists using questionnaires on a 289-5th point Likert scale. The study utilized Smart-PLS 4.0 and SEM-PLS for the analysis of the data. The analysis revealed that digital accounting adoption was found to significantly and positively influence corporate sustainability. Integration of digital Zakat was also shown to have a substantial positive impact on corporate sustainability, aligning philanthropy with sustainability goals and enhancing overall corporate sustainability outcomes. Moreover, financial transparency was confirmed to play a crucial moderating role in strengthening the relationships between digital practices and corporate sustainability. Financial transparency positively influences corporate sustainability efforts by providing stakeholders with clear insights into a company's financial commitment to sustainability initiatives. This paper offers practical insights into the interconnected dynamics of digital accounting adoption, financial transparency, corporate sustainability, and digital Zakat integration. The findings of this study offer valuable practical implications for both scholars and practitioners in the fields of digital accounting and corporate sustainability, enhanced corporate sustainability through digital accounting adoption, and integrating digital zakat for sustainable philanthropy. By heeding these implications, both scholars and practitioners can work towards more responsible and sustainable business practices, fostering a positive impact on society and the environment while also building trust and confidence among stakeholders.

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The Effect of Corporate Governance Mechanisms on Earnings Management in Malaysian Manufacturing Companies

Cited by 18 publications

References 0 publications

Investigation the effect of digital taxation and digital accounting on customs efficiency and port sustainability

Investigation the effect of digital taxation and digital accounting on customs efficiency and port sustainability

The Role of HRM Practices on the Talent Management: Evidence from Jordanian Commercial Banks

The effect of digital zakat and accounting on corporate sustainability through financial transparency

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