How is the International Financial Reporting Standards Adjudged? Assessing the Macroeconomic and Financial Market Development Factors Effects for African Evidence

AUTHORS: Benjamin Yeboah, Thomas Adomah-Worae, Samuel Addo-Paintsil, Angelina Brefo

Received: 23 Dec, 2020 | Revised: 21 Jan, 2021 | Published: 26 Feb, 2021

PAGES: 1-19

DOI: 10.6007/IJARAFMS/v11-i1/8463

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Carbon Stakeholder Collaboration’s Influence on The Carbon Accounting Implementation of Organizations in Malaysia

AUTHORS: Nur Fatin Kasbun, Tze San Ong

Received: 10 Dec, 2020 | Revised: 11 Jan, 2021 | Published: 16 Feb, 2021

PAGES: 20-36

DOI: 10.6007/IJARAFMS/v11-i1/8289

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International Financial Flows its Effects on Economic Growth in Jordan

AUTHORS: Amjad S. Qwader

Received: 20 Dec, 2020 | Revised: 16 Jan, 2021 | Published: 18 Feb, 2021

PAGES: 37-56

DOI: 10.6007/IJARAFMS/v11-i1/8861

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The Impact of Non-Current Assets on the Performance of Firms in Malaysian Construction Sector

AUTHORS: Razman Bin Anuar, Mohamad Bin Jais, Michael Tinggi

Received: 10 Dec, 2020 | Revised: 11 Jan, 2021 | Published: 16 Feb, 2021

PAGES: 57-79

DOI: 10.6007/IJARAFMS/v11-i1/8598

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Earning Management: Analysis of Non-Banking Firms Listed in Nairobi Securities Exchange using Beneish M-Score and Altman Z-Score.

AUTHORS: Samuel Ngigi Nyakarimi

Received: 23 Dec, 2020 | Revised: 21 Jan, 2021 | Published: 26 Feb, 2021

PAGES: 80-90

DOI: 10.6007/IJARAFMS/v11-i1/8407

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Performance Evaluation of Islamic Unit Trust by Adapting Value at Risk: Some Evidence

AUTHORS: Farah Azaliney Mohd Amin, Nurul Aziera Saim, Sharifah Izzatul Farhanah Syed Putera, Siti Nurul Ain Alwi

Received: 10 Jan, 2021 | Revised: 11 Feb, 2021 | Published: 16 Mar, 2021

PAGES: 91-98

DOI: 10.6007/IJARAFMS/v11-i1/7725

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How Does Corporate Social Responsibility Affects Brand Positioning and Brand Loyalty: An Empirical Analysis of Selected Fmcg Companies

AUTHORS: Atalla Fahed Al-Serhan

Received: 20 Jan, 2021 | Revised: 21 Feb, 2021 | Published: 19 Mar, 2021

PAGES: 99-119

DOI: 10.6007/IJARAFMS/v11-i1/8877

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Retrenchment Strategy and Firm Performance: Evidence from Malaysian Construction Companies

AUTHORS: Ameer Eizzuan Abdul Jamal, Mohd Shamlie Salisi

Received: 19 Dec, 2020 | Revised: 21 Jan, 2021 | Published: 28 Feb, 2021

PAGES: 120-138

DOI: 10.6007/IJARAFMS/v11-i1/8001

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A Bibliometric Analysis on Waqf

AUTHORS: Hafizah Mat Nawi, Norlaila Mazura Mohaiyadin, Naresh Kumar, Siti Aswani Mohd Ghazali, Nur Shaliza Sapiai, Nur Hazelen Mat Rusok

Received: 11 Dec, 2020 | Revised: 15 Jan, 2021 | Published: 21 Feb, 2021

PAGES: 139-152

DOI: 10.6007/IJARAFMS/v11-i1/8833

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E-Commerce: Advantages and Limitations

AUTHORS: Ghada Taher

Received: 30 Dec, 2020 | Revised: 21 Jan, 2021 | Published: 28 Feb, 2021

PAGES: 153-165

DOI: 10.6007/IJARAFMS/v11-i1/8987

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The Moderating Effect of Individual Taxpayers’ Education Level on Ethical Perception and Tax Compliance Behaviour in Peninsular Malaysia

AUTHORS: Tan Swee Kiow, Lau Claudia, Aza Azlina Md Kassim, Mohd Fuad Mohd Salleh

Received: 11 Jan, 2021 | Revised: 05 Feb, 2021 | Published: 16 Mar, 2021

PAGES: 166-182

DOI: 10.6007/IJARAFMS/v11-i1/8857

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The Interaction Effect of Human Capital Efficiency on the Nexus between Intellectual Capital and Profitability: Evidence from Malaysian SMEs

AUTHORS: Hapsah S. Mohammad

Received: 15 Jan, 2020 | Revised: 18 Feb, 2020 | Published: 20 Mar, 2020

PAGES: 183-200

DOI: 10.6007/IJARAFMS/v11-i1/8995

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Modified Value-Added Intellectual Capital (MVAIC): Contemporary Improved Measurement Model for Intangible Assets.

AUTHORS: Siti Zaitun Saddam, Mohamad Nizam Jaafar

Received: 10 Jan, 2021 | Revised: 31 Jan, 2021 | Published: 19 Mar, 2021

PAGES: 201-210

DOI: 10.6007/IJARAFMS/v11-i1/9023

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Evaluation of the Effect of Risk Management Practices on the Performance of Microfinance Institutions

AUTHORS: Letty Maanan Ewool, Joyce Ama Quartey

Received: 31 Dec, 2020 | Revised: 28 Jan, 2021 | Published: 26 Feb, 2021

PAGES: 211-240

DOI: 10.6007/IJARAFMS/v11-i1/8440

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Risk Profiling and Investment Instruments among Youth in Malaysia

AUTHORS: Zainora Ab. Wahid, Norliza Che Yahya, Mohd Rahim Khamis, Zahariah Sahudin, Mohd Faizal Kamaruddin

Received: 20 Dec, 2020 | Revised: 23 Jan, 2021 | Published: 19 Feb, 2021

PAGES: 241-255

DOI: 10.6007/IJARAFMS/v11-i1/8507

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Sensitivity of Banks’ Stock Returns to the Changes in The Market, Interest and Exchange Rates: Evidence from Malaysia

AUTHORS: Mohamad Azwan Md Isa, Norashikin Ismail, Ruziah A Latif , Syamsyul Samsudin

Received: 20 Dec, 2020 | Revised: 23 Jan, 2021 | Published: 28 Feb, 2021

PAGES: 256-270

DOI: 10.6007/IJARAFMS/v11-i1/8830

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Migrants’ Remittances, Financial Development and Economic Growth in Nigeria: The Interaction Effect.

AUTHORS: Abidemi Olufemi Olusegun Falade, S. Aliu Aladejana, Idowu Adeniyi Okeowo, Feyisayo Abosede Oluwalana

Received: 19 Dec, 2020 | Revised: 21 Jan, 2021 | Published: 27 Feb, 2021

PAGES: 271-284

DOI: 10.6007/IJARAFMS/v11-i1/9139

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Financial Planning Determinants Among Working Adults During Covid 19 Pandemic

AUTHORS: Nurul Shifa Shaharuddin, Zahariah Mohd Zain, Sharifah Fazirah Syed Ahmad

Received: 20 Dec, 2020 | Revised: 23 Jan, 2021 | Published: 28 Feb, 2021

PAGES: 285-304

DOI: 10.6007/IJARAFMS/v11-i1/8998

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Examining the Impact of Innovation types on Ivorian Small and Medium-sized Enterprises (SMEs) Performance and Competitiveness

AUTHORS: Aka Lucien Koffi, Li Hongbo, Samar Zaineldeen

Received: 15 Dec, 2020 | Revised: 18 Jan, 2021 | Published: 20 Feb, 2021

PAGES: 305-326

DOI: 10.6007/IJARAFMS/v11-i1/9223

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The Covid-19 Dashboard Sector Specific Impact: Malaysia Financial, Consumer Products and Health Care Services

AUTHORS: Nur’Asyiqin Ramdhan, Noorita Mohammad, Nur Liyana Mohamed Yousop, Zuraidah Ahmad, Zuraidah Sipon , Norhasniza Mohd Hasan Abdullah

Received: 05 Jan, 2021 | Revised: 31 Jan, 2021 | Published: 18 Mar, 2021

PAGES: 327-337

DOI: 10.6007/IJARAFMS/v11-i1/9244

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A Systematic Review of Literature on Reverse-Causality Relationship between Intellectual Capital and Firm’s Financial Performance: Dynamic Panel Approach.

AUTHORS: Siti Zaitun Saddam, Mohamad Nizam Jaafar

Received: 11 Jan, 2021 | Revised: 12 Feb, 2021 | Published: 19 Mar, 2021

PAGES: 338-349

DOI: 10.6007/IJARAFMS/v11-i1/9334

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The Influence of Supply Chain Integration Towards Supply Chain Performance in Manufacturing Firms

AUTHORS: Noor Asleena Asnordin, Veera Pandiyan Kaliani Sundram, Shereen Noranee

Received: 15 Jan, 2021 | Revised: 18 Feb, 2021 | Published: 26 Mar, 2021

PAGES: 350-362

DOI: 10.6007/IJARAFMS/v11-i1/8851

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Fraudulent Financial Reporting Cases in Malaysia: A Descriptive Analysis

AUTHORS: Noora'in Omar, Mohd 'Atef Md Yusof

Received: 18 Jan, 2021 | Revised: 20 Feb, 2021 | Published: 27 Mar, 2021

PAGES: 362-380

DOI: 10.6007/IJARAFMS/v11-i1/8528

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Analyzing the Effects of the Growth of ICT and the Education Sector on the Growth of the Industrial Sector: A Case Study of Jordan

AUTHORS: Ateyah Mohammad Alawneh

Received: 17 Jan, 2021 | Revised: 19 Feb, 2021 | Published: 28 Mar, 2021

PAGES: 381-406

DOI: 10.6007/IJARAFMS/v11-i1/9551

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Effect of Competitive Strategies on Performance of Micro-Finance Institutions in Kenya.

AUTHORS: Mahogo Lilian Wanjiku, Jared Deya

Received: 18 Jan, 2021 | Revised: 11 Feb, 2021 | Published: 21 Mar, 2021

PAGES: 407-422

DOI: 10.6007/IJARAFMS/v11-i1/9647

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Corporate Voluntary and Mandatory Disclosure: Evidence from Georgian Companies

AUTHORS: Metin Mercan

Received: 15 Jan, 2021 | Revised: 16 Feb, 2021 | Published: 24 Mar, 2021

PAGES: 432-438

DOI: 10.6007/IJARAFMS/v11-i1/8480

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Competitive Advantage Fostering Supply Chain Innovation

AUTHORS: Nur Fathin Nadira Abdul Rasib, Veera Pandiyan Kaliani Sundram, Shereene Noranee

Received: 20 Jan, 2021 | Revised: 23 Feb, 2021 | Published: 29 Mar, 2021

PAGES: 439-450

DOI: 10.6007/IJARAFMS/v11-i1/8852

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Ethical Practice Influencers and the uptake of Access to Government Procurement Opportunities program for Youth in Isiolo County, Kenya

AUTHORS: Fredrick Ephraim Khaunya Mukabi, Ann Teresa Wanjiru Kangethe, David Newton Simiyu

Received: 17 Jan, 2021 | Revised: 21 Feb, 2021 | Published: 29 Mar, 2021

PAGES: 451-475

DOI: 10.6007/IJARAFMS/v11-i1/9746

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Financial Institution as A Bona Fide Purchaser for Value: Scratch Beneath the Surface

AUTHORS: Noraziah Abu Bakar

Received: 11 Jan, 2021 | Revised: 05 Feb, 2021 | Published: 27 Mar, 2021

PAGES: 476-488

DOI: 10.6007/IJARAFMS/v11-i1/9772

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Determinants of Preferred Export Logistics Gateway in Malaysia Halal Product Industry

AUTHORS: Shahrin Nasir, Mohd Hafiz Zulfakar, Abdul Khabir Rahmat

Received: 06 Jan, 2021 | Revised: 03 Feb, 2021 | Published: 20 Mar, 2021

PAGES: 489-498

DOI: 10.6007/IJARAFMS/v11-i1/9823

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Benefits and Risks of Online Shopping with Consumer’s Perspective: A Case Study of Pakistan

AUTHORS: Usama Anwar, Abdul Rehman Nawaz, Ateeq Ullah, Shafique Ahmad

Received: 21 Jan, 2021 | Revised: 18 Feb, 2021 | Published: 25 Mar, 2021

PAGES: 499-511

DOI: 10.6007/IJARAFMS/v11-i1/9691

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Characteristic of Board Directors and Financial Performance: Evidence from Companies Listed in Ftse Bursa Malaysia Klci Index

AUTHORS: Mohamad Nizam Jaafar, Amirul Afif Muhamat, Wan Shahdila Shahar, Siti Zaitun Saddam

Received: 20 Jan, 2021 | Revised: 21 Feb, 2021 | Published: 28 Mar, 2021

PAGES: 512-528

DOI: 10.6007/IJARAFMS/v11-i1/9091

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The Impact of Financial Reporting Quality on Firm’s Financial Performance: Evidence from Egypt

AUTHORS: Hala Abd-Elnaby, Kholoud Abd-Elkareem, Hadeer Adel

Received: 19 Jan, 2021 | Revised: 21 Feb, 2021 | Published: 30 Mar, 2021

PAGES: 529-545

DOI: 10.6007/IJARAFMS/v11-i1/7510

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System Dynamics of Crowdfunding and Quadruple Helix on University Spinoffs Formation in the Ghanaian Context

AUTHORS: Francis Kwaku Kuma, Mohd Effandi Yusoff, Jerome Jayamana

Received: 21 Jan, 2021 | Revised: 25 Feb, 2021 | Published: 30 Mar, 2021

PAGES: 546-566

DOI: 10.6007/IJARAFMS/v11-i1/9740

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