Determinants of Financial Performance Evidence from the Leading US Technology Companies AUTHORS: Antonela Bichir, Danut Georgian Mihai, Catalina Ioana Toader Received: 08 May, 2024 | Revised: 05 Jun, 2024 | Published: 07 Jul, 2024 PAGES: 1-15 DOI: 10.6007/IJARAFMS/v14-i3/21877 Abstract Full Text PDF Article Detail Open Access
The Impact of Strategic Agility in Reducing Liquidity Risks in Iraqi Commercial Banks AUTHORS: Mansoor Ali, Mohd Effandi Yusoff, Hanini Ilyana Che Hashim Received: 14 May, 2024 | Revised: 12 Jun, 2024 | Published: 17 Jul, 2024 PAGES: 16-33 DOI: 10.6007/IJARAFMS/v14-i3/21954 Abstract Full Text PDF Article Detail Open Access
Determinants of Leadership Performance in Open Online Flexible Distance Learning Higher Education Institutions: The Mediating Role of Leader Self-Efficacy AUTHORS: Zahir Osman, Nadzurah Kasbun, Ratna Khuzaimah Mohamad Received: 13 May, 2024 | Revised: 15 Jun, 2024 | Published: 18 Jul, 2024 PAGES: 34-50 DOI: 10.6007/IJARAFMS/v14-i3/22005 Abstract Full Text PDF Article Detail Open Access
ESG Practices and the Cost of Debt: Evidence from Italian SMEs AUTHORS: Luana Serino, Francesco Campanella Received: 17 May, 2024 | Revised: 19 Jun, 2024 | Published: 21 Jul, 2024 PAGES: 51-61 DOI: 10.6007/IJARAFMS/v14-i3/21849 Abstract Full Text PDF Article Detail Open Access
Factors of Self-Checkout Counter towards Customer Usage Intention in Malaysia Drugstore AUTHORS: Nurulizwa Rashid, Norshahira Shaharin, Asyraf Sulaiman, Samer Ali Al- Shami, Haslinda Musa, Mohd Hatta Jopri Received: 16 May, 2024 | Revised: 23 Jun, 2024 | Published: 20 Jul, 2024 PAGES: 62-76 DOI: 10.6007/IJARAFMS/v14-i3/21912 Abstract Full Text PDF Article Detail Open Access
The Impact of Ownership Structure on Firm Performance in Jordan AUTHORS: Fawwaz Alrwabdah, Char- Lee Lok Received: 28 May, 2024 | Revised: 29 Jun, 2024 | Published: 30 Jul, 2024 PAGES: 77-89 DOI: 10.6007/IJARAFMS/v14-i3/22190 Abstract Full Text PDF Article Detail Open Access
The Impact of Sovereign Asset and Liability Management on Efficient Debt Management in Jordan AUTHORS: Haslindar Ibrahim, Mohammed Aljaloudi Received: 30 May, 2024 | Revised: 28 Jun, 2024 | Published: 30 Jul, 2024 PAGES: 90-116 DOI: 10.6007/IJARAFMS/v14-i3/22091 Abstract Full Text PDF Article Detail Open Access
The Moderating Effect of Board Director Diversity on the Relationship between Ownership Structure and Firm Performance: Evidence from Jordan AUTHORS: Fawwaz Alrwabdah, Char-Lee Lok Received: 14 Jun, 2024 | Revised: 13 Jul, 2024 | Published: 05 Aug, 2024 PAGES: 117-133 DOI: 10.6007/IJARAFMS/v14-i3/22251 Abstract Full Text PDF Article Detail Open Access
Guilt-Minimisation, Religiosity and Tax Non-Compliance Intention: A Study of Small and Medium Enterprise Owners in Malaysia AUTHORS: Nor Zuhairatun Md Radzi, Zaimah Zainol Ariffin Received: 23 Jun, 2024 | Revised: 21 Jul, 2024 | Published: 20 Aug, 2024 PAGES: 134-152 DOI: 10.6007/IJARAFMS/v14-i3/22032 Abstract Full Text PDF Article Detail Open Access
The Influence of Financial Leverage, CSR Activities on Cash Holdings in Iraqi Islamic Banks AUTHORS: Essra Abdulsattar Ahmed Al-Shaikhli, Rafidah Binti Othman, Harcharanjit Singh, Assma Abdulsattar Ahmed Al-Shaikhli Received: 24 Jun, 2024 | Revised: 22 Jul, 2024 | Published: 20 Aug, 2024 PAGES: 153-163 DOI: 10.6007/IJARAFMS/v14-i3/22256 Abstract Full Text PDF Article Detail Open Access
The Moderating Role of Cultural Factors in the Adoption of Mobile Banking in Jordan AUTHORS: Bara Waleed Rababa, Azwadi Ali Received: 25 Jun, 2024 | Revised: 22 Jul, 2024 | Published: 19 Aug, 2024 PAGES: 164-182 DOI: 10.6007/IJARAFMS/v14-i3/22270 Abstract Full Text PDF Article Detail Open Access
The Effect of Tax Incentives on Innovation and Enterprise Performance: A Literature Review AUTHORS: Qiong Peng, Zuriadah Ismail, Nor Hanani Ahamad Rapani Received: 30 Jun, 2024 | Revised: 28 Jul, 2024 | Published: 27 Aug, 2024 PAGES: 183-195 DOI: 10.6007/IJARAFMS/v14-i3/22146 Abstract Full Text PDF Article Detail Open Access
Exploring Financial Literacy’s True Impact on Financial Management Behaviour AUTHORS: Ratna Khuzaimah Mohamad, Zahir Osman, Zulaihan Ismail, Liana Mohamad Received: 30 Jun, 2024 | Revised: 28 Jul, 2024 | Published: 26 Aug, 2024 PAGES: 196-205 DOI: 10.6007/IJARAFMS/v14-i3/22273 Abstract Full Text PDF Article Detail Open Access
Analysing the Impact between Capital Structure and Accounting Disclosure Quality of Chinese Listed Companies AUTHORS: An Hailong, Hartini Jaafar Received: 30 Jun, 2024 | Revised: 31 Jul, 2024 | Published: 29 Aug, 2024 PAGES: 206-212 DOI: 10.6007/IJARAFMS/v14-i3/22420 Abstract Full Text PDF Article Detail Open Access
The Influence of Supervisory Board Composition on Discretionary Accruals in China AUTHORS: Mengjia Li, Saidatunur Fauzi Saidin , Yeng Wai Lau, Jingxuan Teng Received: 30 Jun, 2024 | Revised: 30 Jul, 2024 | Published: 29 Aug, 2024 PAGES: 213-230 DOI: 10.6007/IJARAFMS/v14-i3/22591 Abstract Full Text PDF Article Detail Open Access
A Systematic Review on the Impact of Green Management on Construction Firms' Financial Performance AUTHORS: Ying Mingyi, Tang Sai Hong, Eris Elianddy B. Supeni, Xia Yingqiao, Ying Yujia Received: 30 Jun, 2024 | Revised: 31 Jul, 2024 | Published: 30 Aug, 2024 PAGES: 231-241 DOI: 10.6007/IJARAFMS/v14-i3/22465 Abstract Full Text PDF Article Detail Open Access
ESG Disclosure and Tax Avoidance: Evidence from Malaysia AUTHORS: Kevin Jan Sian Voon, Kelvin Yong Ming Lee, Nik Herda Nik Abdullah, Shen Yi Received: 30 Jun, 2024 | Revised: 31 Jul, 2024 | Published: 31 Aug, 2024 PAGES: 242-252 DOI: 10.6007/IJARAFMS/v14-i3/22414 Abstract Full Text PDF Article Detail Open Access
The Effects of Blockholding's Interlocking Directorates and Corporate Policies on Information Asymmetry AUTHORS: Dayang Nur Fa’izah Binti Abang Ahad, Josephine Tan Hwang Yau Received: 06 Jul, 2024 | Revised: 02 Aug, 2024 | Published: 31 Aug, 2024 PAGES: 253-276 DOI: 10.6007/IJARAFMS/v14-i3/22222 Abstract Full Text PDF Article Detail Open Access
Strengthening Organizational Commitment among Employees in Online Open Flexible Distance Learning Higher Education Institutions AUTHORS: Zahir Osman, Ratna Khuzaimah Mohamad, Nadzurah Kasbun Received: 07 Jul, 2024 | Revised: 02 Aug, 2024 | Published: 31 Aug, 2024 PAGES: 277-293 DOI: 10.6007/IJARAFMS/v14-i3/22307 Abstract Full Text PDF Article Detail Open Access
Direct Taxes and Income Inequaliy: An Analysis of China Experiences AUTHORS: Nie Lin, Mohd Rizal Palil, Siti Zaidah Turmin Received: 10 Jul, 2024 | Revised: 02 Aug, 2024 | Published: 30 Aug, 2024 PAGES: 294-318 DOI: 10.6007/IJARAFMS/v14-i3/22506 Abstract Full Text PDF Article Detail Open Access
A Dynamic Estimation of Board Efficiency Index and Financial Performance: Evidence from China AUTHORS: Shizong Wu, Saidatunur Fauzi Saidin, Mohammad Noor Hisham Osman, Neilson Teruki Received: 06 Jul, 2024 | Revised: 01 Aug, 2024 | Published: 31 Aug, 2024 PAGES: 319-338 DOI: 10.6007/IJARAFMS/v14-i3/22266 Abstract Full Text PDF Article Detail Open Access
An Empirical Analysis on Technology Adoption and Readiness among Accounting Graduates in Malaysia AUTHORS: Noral Hidayah Alwi, Bibi Nabi Ahmad Khan Received: 16 Jul, 2024 | Revised: 09 Aug, 2024 | Published: 01 Sep, 2024 PAGES: 339-352 DOI: 10.6007/IJARAFMS/v14-i3/22503 Abstract Full Text PDF Article Detail Open Access
Does the Digital Economy Narrow or Widen the Urban-Rural Income Gap in China? Based on the Mediating Effect of Industrial Structure AUTHORS: Chi Chaonan, Norasibah Abdul Jalil, Norimah Rambeli Received: 18 Jul, 2024 | Revised: 15 Aug, 2024 | Published: 05 Sep, 2024 PAGES: 353-367 DOI: 10.6007/IJARAFMS/v14-i3/22616 Abstract Full Text PDF Article Detail Open Access
Profitability Drivers in Malaysian Timber Trading Firms: The Role of Leverage and Liquidity AUTHORS: Norzanalia Saadun, Adrian Hoaw Shiang Tang, Zaiton Samdin, Tee Wan Ping Received: 17 Jul, 2024 | Revised: 15 Aug, 2024 | Published: 06 Sep, 2024 PAGES: 368-382 DOI: 10.6007/IJARAFMS/v14-i3/22604 Abstract Full Text PDF Article Detail Open Access
The Impact of Stakeholder Relationships and Materiality on Sustainable Development Goals Disclosure in Iraqi Listed Companies AUTHORS: Mays Mushtaq Abdulaaima Qanbar, Mohd Noor Azli Ali Khan Received: 18 Jul, 2024 | Revised: 15 Aug, 2024 | Published: 13 Sep, 2024 PAGES: 383-396 DOI: 10.6007/IJARAFMS/v14-i3/22366 Abstract Full Text PDF Article Detail Open Access
The Effect of Ownership Structure on ESG Disclosure in China AUTHORS: Jingxuan Teng, Saidatunur Fauzi Saidin, Yeng Wai Lau, Mengjia Li Received: 22 Jul, 2024 | Revised: 19 Aug, 2024 | Published: 16 Sep, 2024 PAGES: 397-415 DOI: 10.6007/IJARAFMS/v14-i3/22681 Abstract Full Text PDF Article Detail Open Access
Financial Sustainability of Selected Waqf Institutions in Malaysia During Covid-19 AUTHORS: Sarita Ibrahim, Zuraida Ibrahim, Khairatun Hisan Idris, Rohana Ahmad Shimi, Akmal Eirfan Mohamed Fauzi Received: 23 Jul, 2024 | Revised: 22 Aug, 2024 | Published: 17 Sep, 2024 PAGES: 416-432 DOI: 10.6007/IJARAFMS/v14-i3/22356 Abstract Full Text PDF Article Detail Open Access
The Impact of Accounting Practices on the Financial Performance of SMES in Somalia AUTHORS: Mohamed Ali Abdinur, Resat Karcioglu Received: 23 Jul, 2024 | Revised: 21 Aug, 2024 | Published: 18 Sep, 2024 PAGES: 433-453 DOI: 10.6007/IJARAFMS/v14-i3/22729 Abstract Full Text PDF Article Detail Open Access
The Use of Supply Chain Management (SCM) to Reduce Affordable Housing Costs in Iraq's Construction Industry AUTHORS: Alaa Majeed Raheem, Salman Riazi Mehdi Riazi, Mohd Wira Mohd Shafiei Received: 25 Jul, 2024 | Revised: 23 Aug, 2024 | Published: 21 Sep, 2024 PAGES: 454-468 DOI: 10.6007/IJARAFMS/v14-i3/22758 Abstract Full Text PDF Article Detail Open Access
Emotional Intelligence and Job Performance: An Empirical Evidence in Southwestern Malaysia AUTHORS: Muhamad Fadli Razali, Shah Rollah Abdul Wahab, Nur Syafiqah A. Rahim, Amalina Ibrahim, Junaidah Yusof, Dongso Yoo Received: 26 Jul, 2024 | Revised: 26 Aug, 2024 | Published: 25 Sep, 2024 PAGES: 469-485 DOI: 10.6007/IJARAFMS/v14-i3/22738 Abstract Full Text PDF Article Detail Open Access
The Impact of Adopting the Joint Audit Method on the Quality of the Jordanian Certified Public Accountant Report AUTHORS: Kareem Hussein Nusseir, Jamal Adel Sharairi, Ahmad Naji Husnieh Received: 28 Jul, 2024 | Revised: 26 Aug, 2024 | Published: 25 Sep, 2024 PAGES: 486-503 DOI: 10.6007/IJARAFMS/v14-i3/22914 Abstract Full Text PDF Article Detail Open Access
Digital Security Risk Disclosure and Investment Process AUTHORS: Yap Kiew Heong Angeline , Yap Saw Teng Received: 27 Jul, 2024 | Revised: 27 Aug, 2024 | Published: 26 Sep, 2024 PAGES: 504-523 DOI: 10.6007/IJARAFMS/v14-i3/22643 Abstract Full Text PDF Article Detail Open Access
Professional Judgment of Teachers in Malaysia Based on Score Modelling Diagnostic AUTHORS: Adila Athirah Abdul Hadi, Mohd Effendi @ Ewan Mohd Matore, Siti Nurul Aqiedah Ibrahim, Norazirah Majid, Engku Mohd Sharul Akimi Engku Ismail Received: 29 Jul, 2024 | Revised: 28 Aug, 2024 | Published: 27 Sep, 2024 PAGES: 524-533 DOI: 10.6007/IJARAFMS/v14-i3/22751 Abstract Full Text PDF Article Detail Open Access
A Bibliometric Analysis on Sustainable Development Goals Disclosure in Integrated Reporting AUTHORS: Mays Mushtaq Abdulaaima Qanbar, Mohd Noor Azli Ali Khan Received: 28 Jul, 2024 | Revised: 27 Aug, 2024 | Published: 26 Sep, 2024 PAGES: 534-553 DOI: 10.6007/IJARAFMS/v14-i3/22913 Abstract Full Text PDF Article Detail Open Access
CEO Overseas Experience, Cultural Distance and Corporate Financialization: The Mediating Effect of ESG Investment in China AUTHORS: Minyu Zheng, Normaziah Mohd Nor , Zariyawati Mohd Ashhari Received: 30 Jul, 2024 | Revised: 29 Aug, 2024 | Published: 28 Sep, 2024 PAGES: 554-577 DOI: 10.6007/IJARAFMS/v14-i3/22710 Abstract Full Text PDF Article Detail Open Access
Does Collaborative Research Matter in the Open Online Flexible Distance Learning Higher Education Institutions AUTHORS: Zahir Osman, Bibi Nabi Ahmad Khan, Huong An Thi Nguyen, Noral Hidayah Alwi Received: 02 Aug, 2024 | Revised: 31 Aug, 2024 | Published: 30 Sep, 2024 PAGES: 578-592 DOI: 10.6007/IJARAFMS/v14-i3/22814 Abstract Full Text PDF Article Detail Open Access
Perceived Viability of Blockchain Technology Adoption AUTHORS: Kabir Ibrahim, Mohd Effandi Yusoff Received: 10 Aug, 2024 | Revised: 07 Sep, 2024 | Published: 30 Sep, 2024 PAGES: 593-608 DOI: 10.6007/IJARAFMS/v14-i3/22885 Abstract Full Text PDF Article Detail Open Access