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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access
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 Abstract Full Text PDF Article Detail Open Access