The Effect of IFRS Adoption on Corporate Performance of Listed Firms in Nigeria AUTHORS: Christopher Ifeanyichukwu Nwufo, Mmanuel Ib Chima Received: 14 Jun, 2021 | Revised: 17 Jul, 2021 | Published: 13 Aug, 2021 PAGES: 1-18 DOI: 10.6007/IJARAFMS/v11-i3/10575 Abstract Full Text PDF Article Detail Open Access
The Impacts of Covid-19 on Management and Discussion Analysis (MD & A) Disclosures: Evidence in Malaysia AUTHORS: Nurul Nazlia Jamil, Azreen Jihan Che Mohd Hashim Received: 10 Jun, 2021 | Revised: 13 Jul, 2021 | Published: 16 Aug, 2021 PAGES: 19-32 DOI: 10.6007/IJARAFMS/v11-i3/10591 Abstract Full Text PDF Article Detail Open Access
An Analysis on Asset Price Inflation: Impact of Expansionary Monetary Policy on Asset Purchasing Power AUTHORS: Ahmet Rutkay Ardogan, Remzi Can Yilmaz Received: 05 Jun, 2021 | Revised: 08 Jul, 2021 | Published: 20 Aug, 2021 PAGES: 33-47 DOI: 10.6007/IJARAFMS/v11-i3/10356 Abstract Full Text PDF Article Detail Open Access
Relationship between Managerial Roles and Job Satisfaction among Employees: Case Study of A Local Bank Headquarters in Kuala Lumpur, Malaysia AUTHORS: Mohd Hafiz Zulfakar, Farah Dini Ezzati Abdul Shukor, Janiffa Saidon, Abdul Hafaz Ngah Received: 08 Jun, 2021 | Revised: 10 Jul, 2021 | Published: 19 Aug, 2021 PAGES: 48-61 DOI: 10.6007/IJARAFMS/v11-i3/10470 Abstract Full Text PDF Article Detail Open Access
The Influence of Organizational Culture on Organizational Citizenship Behavior among The Royal Malaysia Police in Selangor AUTHORS: Muhamad Ariff Ibrahim, Siti Fardaniah Abdul Aziz, Mohd Razi Tarmizi A Halim, Wan Shahrazad Wan Sulaiman Received: 11 Jun, 2021 | Revised: 13 Jul, 2021 | Published: 16 Aug, 2021 PAGES: 62-76 DOI: 10.6007/IJARAFMS/v11-i3/10775 Abstract Full Text PDF Article Detail Open Access
Comparing Demanded Work Values, and the Relationship between Work Values Congruence and Organizational Commitment between the Gen-X and Gen-Y Employees in Klang Valley, Malaysia AUTHORS: Fatimah Wati Halim, Siti Fardaniah Abdul Aziz, Goh Xin Inn Received: 16 Jun, 2021 | Revised: 21 Jul, 2021 | Published: 19 Aug, 2021 PAGES: 77-93 DOI: 10.6007/IJARAFMS/v11-i3/10808 Abstract Full Text PDF Article Detail Open Access
Conceptual Review on the Role of Self Efficacy in influencing Work Life Balance of Telecommuters AUTHORS: Khartikka Chandrasekaran, Fatimah wati Halim, Wan Sharazad Wan Sulaiman, Nurul-Azza Abdullah Received: 19 Jun, 2021 | Revised: 21 Jul, 2021 | Published: 20 Aug, 2021 PAGES: 94-107 DOI: 10.6007/IJARAFMS/v11-i3/10809 Abstract Full Text PDF Article Detail Open Access
Emotional Competence and Leadership Competence: The Role of Demographic Variables (Education and Years of service) as Moderators AUTHORS: Dian Novita Siswanti, Rozainee Khairudin, Fatimah Wati Halim, Norhaiza Khairudin Received: 14 Jun, 2021 | Revised: 16 Jul, 2021 | Published: 19 Aug, 2021 PAGES: 108-128 DOI: 10.6007/IJARAFMS/v11-i3/10810 Abstract Full Text PDF Article Detail Open Access
Ethnomethodological Research on Proactive Safety Behavior of The Young Workers AUTHORS: Rusyda Helma Mohd, Mohd Nasir Selamat, Siti Fardaniah Abdul Aziz, Nik Hairi Omar Received: 04 Jun, 2021 | Revised: 10 Jul, 2021 | Published: 17 Aug, 2021 PAGES: 129-144 DOI: 10.6007/IJARAFMS/v11-i3/10811 Abstract Full Text PDF Article Detail Open Access
Full Cost Vs Successful Efforts Accounting: A Systematic Review AUTHORS: Osareme Erhomosele, Lukman Jimoh Rahim Received: 03 Jun, 2021 | Revised: 07 Jul, 2021 | Published: 15 Aug, 2021 PAGES: 145-156 DOI: 10.6007/IJARAFMS/v11-i3/10548 Abstract Full Text PDF Article Detail Open Access
Research on Opportunities, Challenges and Development of China's M&A Market in the New Situation AUTHORS: Feng Yuyu, Asif Mahbub Karim, Lei Jianqiang Received: 07 Jun, 2021 | Revised: 19 Jul, 2021 | Published: 14 Aug, 2021 PAGES: 157-167 DOI: 10.6007/IJARAFMS/v11-i3/10622 Abstract Full Text PDF Article Detail Open Access
Research on the Prevention of External Risks in Overseas Mergers and Acquisitions of the Mainland Chinese Enterprises AUTHORS: Asif Mahbub Karim, Lei Jianqiang, Feng Weiwei Received: 15 Jun, 2021 | Revised: 19 Jul, 2021 | Published: 24 Aug, 2021 PAGES: 168-176 DOI: 10.6007/IJARAFMS/v11-i3/10623 Abstract Full Text PDF Article Detail Open Access
Analysis on Ergonomic Factor of Duties and Organizations towards Stress and Occupational Disease in Manufacturing Industry in Malaysia AUTHORS: Mohd Nasir Selamat, Nik Hairi Omar, Rusyda Helma Mohd, Siti Fardaniah Abd Aziz, Fatin Nur Alia Hamid Received: 21 Jun, 2021 | Revised: 24 Jul, 2021 | Published: 28 Aug, 2021 PAGES: 177-190 DOI: 10.6007/IJARAFMS/v11-i3/10813 Abstract Full Text PDF Article Detail Open Access
The Analysis of Ergonomic Task Demand and Psychosocial Work Factors towards Occupational Safety and Health AUTHORS: Mohd Nasir Selamat, Siti Fardaniah Abd Aziz, Mukhiffun Mukapit, Rogis Baker, Amar Hisham Jaaffar Received: 19 Jun, 2021 | Revised: 23 Jul, 2021 | Published: 26 Aug, 2021 PAGES: 191-205 DOI: 10.6007/IJARAFMS/v11-i3/10870 Abstract Full Text PDF Article Detail Open Access
Integrity Risk in The Customs Automation System AUTHORS: Nik Hairi Omar, Mohd Nasir Selamat, Siti Fardaniah Abdul Aziz, Rusyda Helma Mohd, Rasyidah Ismail Received: 19 Jun, 2021 | Revised: 21 Jul, 2021 | Published: 26 Aug, 2021 PAGES: 206-222 DOI: 10.6007/IJARAFMS/v11-i3/10871 Abstract Full Text PDF Article Detail Open Access
The Influence of Job Demands on Workplace Bullying Experience among Healthcare Employees AUTHORS: Daniella Mokhtar, Muhammad Farid Arifin Halim, Norshaffika Izzaty Zaiedy Nor Received: 28 Jun, 2021 | Revised: 30 Jul, 2021 | Published: 29 Aug, 2021 PAGES: 223-234 DOI: 10.6007/IJARAFMS/v11-i3/10873 Abstract Full Text PDF Article Detail Open Access
Zurri Waqf Reporting: Preliminary Findings on Reporting Practices AUTHORS: Sri Wahyu Sakina Ahmad Sanusi, Mohd Fairuz Md Salleh, Salmy Edawati Yaacob Received: 30 Jun, 2021 | Revised: 29 Jul, 2021 | Published: 27 Aug, 2021 PAGES: 235-255 DOI: 10.6007/IJARAFMS/v11-i3/10720 Abstract Full Text PDF Article Detail Open Access
Intellectual Capital and Firm Financial Performance in ASEAN: The Role of Dynamic Capability AUTHORS: Bima Cinintya Pratama, Edi Joko Setyadi, Maulida Nurul Innayah Received: 19 Jun, 2021 | Revised: 21 Jul, 2021 | Published: 25 Aug, 2021 PAGES: 256-270 DOI: 10.6007/IJARAFMS/v11-i3/10705 Abstract Full Text PDF Article Detail Open Access
Understanding Corporate Tax Avoidance and the Causal Factors: Some Evidence from Malaysia AUTHORS: Muhammad Yusof Abdul Khalid, Siti Zaidah Turmin, Mohd Rizal Palil Received: 18 Jun, 2021 | Revised: 21 Jul, 2021 | Published: 26 Aug, 2021 PAGES: 271-282 DOI: 10.6007/IJARAFMS/v11-i3/10666 Abstract Full Text PDF Article Detail Open Access
Accounting Environment: Ranking of Internal Controls to Safeguard Accounting Information and its Integration with IT Operations AUTHORS: Angel R. Otero Received: 21 Jun, 2021 | Revised: 23 Jul, 2021 | Published: 26 Aug, 2021 PAGES: 283-302 DOI: 10.6007/IJARAFMS/v11-i3/10874 Abstract Full Text PDF Article Detail Open Access
An Initial Assessment of Voluntary Disclosures on Digitalisation by Malaysian Public Listed Companies AUTHORS: Sharifah Norhafiza Syed Ibrahim, Adriana Shamsudin, Mohd Tarmizi Ibrahim, Salina Abdullah, Mohd Yassir Jaaffar, Hamidah Bani Received: 11 Jun, 2021 | Revised: 13 Jul, 2021 | Published: 20 Aug, 2021 PAGES: 303-314 DOI: 10.6007/IJARAFMS/v11-i3/10966 Abstract Full Text PDF Article Detail Open Access
The Use of Blockchain Technology in The Islamic Financial Industry During The Covid-19 Pandemic: Maslahah Perspective AUTHORS: Azlin Alisa Ahmad, Mat Noor Mat Zain, Noor Diyana Amanina Zakaria Received: 19 Jun, 2021 | Revised: 23 Jul, 2021 | Published: 28 Aug, 2021 PAGES: 315-326 DOI: 10.6007/IJARAFMS/v11-i3/10969 Abstract Full Text PDF Article Detail Open Access
Claim Assessment Models in Crop Insurance AUTHORS: Alina Regep, Flavia Barna, Horatiu Regep Received: 16 Jun, 2021 | Revised: 18 Jul, 2021 | Published: 19 Aug, 2021 PAGES: 327-337 DOI: 10.6007/IJARAFMS/v11-i3/10698 Abstract Full Text PDF Article Detail Open Access
The Impact of Malaysian Private Entity Reporting Standard (MPERS) Adoption on the Value Relevance and Timeliness of Financial Reporting by Small and Medium Enterprises (Smes): A Conceptual Framework AUTHORS: Siti Nur Ayuni Rosli, Nurul Nazlia Jamil Received: 16 Jun, 2021 | Revised: 19 Jul, 2021 | Published: 17 Aug, 2021 PAGES: 338-347 DOI: 10.6007/IJARAFMS/v11-i3/10613 Abstract Full Text PDF Article Detail Open Access
Do Organisational Ethical Culture, Audit Experience and Ethics Awareness Influence Internal Auditors’ Ethical Judgment? AUTHORS: Erlane K Ghani, Razinah Hassan, Azleen Ilias Received: 13 Jun, 2021 | Revised: 16 Jul, 2021 | Published: 20 Aug, 2021 PAGES: 348-363 DOI: 10.6007/IJARAFMS/v11-i3/10972 Abstract Full Text PDF Article Detail Open Access
Accounting Graduates’ Mindset towards Career in Auditing Profession AUTHORS: Nur Farahah Mohd Pauzi, Khair Syakira Bustamam, Adriana Shamsudin, Nurfarahin Roslan, Khairiah Ahmad, Mohd Syazwan Karim Received: 15 Jun, 2021 | Revised: 21 Jul, 2021 | Published: 24 Aug, 2021 PAGES: 364-376 DOI: 10.6007/IJARAFMS/v11-i3/10860 Abstract Full Text PDF Article Detail Open Access
Islamic Approach of Financial Inclusion for Sustaining Subsistence During the Pandemic AUTHORS: Farhat Nazirul Mubin Bohari, Muhammad Hilmi Mat Johar, Khairul Azhar Meerangani, Azreen Hamiza Abdul Aziz Received: 19 Jun, 2021 | Revised: 21 Jul, 2021 | Published: 24 Aug, 2021 PAGES: 377-394 DOI: 10.6007/IJARAFMS/v11-i3/10746 Abstract Full Text PDF Article Detail Open Access
Impact of COVID-19 on the Co-Movement of Cryptocurrencies and Financial Assets: Evidence from Malaysia AUTHORS: Pick-Soon Ling Received: 10 Jun, 2021 | Revised: 11 Jul, 2021 | Published: 16 Aug, 2021 PAGES: 395-409 DOI: 10.6007/IJARAFMS/v11-i3/10886 Abstract Full Text PDF Article Detail Open Access
Inflation and Real Measure of Central Bank Independence in Tunisia AUTHORS: El Weriemmi Malek, Nasfi Wahiba, Zraiga Firas Received: 18 Jun, 2021 | Revised: 21 Jul, 2021 | Published: 20 Aug, 2021 PAGES: 410-432 DOI: 10.6007/IJARAFMS/v11-i3/10839 Abstract Full Text PDF Article Detail Open Access
The Influence of Employee Recognition on Employee Engagement: The Moderating Role of Salary Satisfaction AUTHORS: Esther Mensema Ewool, Samuel Awuni Azinga, Naail Mohammed Kamil Received: 11 Jun, 2021 | Revised: 13 Jul, 2021 | Published: 16 Aug, 2021 PAGES: 433-456 DOI: 10.6007/IJARAFMS/v11-i3/10554 Abstract Full Text PDF Article Detail Open Access
Can Disable Person be Transformed Positively? AUTHORS: Zarina Abdul Salam, Lily Julienti Abu Bakar, Nur Naha Abu Mansor, Noor Afza Amran Received: 20 Jul, 2021 | Revised: 23 Aug, 2021 | Published: 27 Sep, 2021 PAGES: 457-464 DOI: 10.6007/IJARAFMS/v11-i3/10924 Abstract Full Text PDF Article Detail Open Access
The Development of Shariah Audit Scope in Malaysian Takaful Industry: A Preliminary Analysis AUTHORS: Noor Aimi Mohamad Puad Received: 16 Jul, 2021 | Revised: 19 Aug, 2021 | Published: 24 Sep, 2021 PAGES: 465-486 DOI: 10.6007/IJARAFMS/v11-i3/11012 Abstract Full Text PDF Article Detail Open Access
Fintech Development in Financial Institutions Industry: An Empirical Study on Malaysia Islamic Banks AUTHORS: Mohamad Nizam Jaafar, Amirul Afif Muhamat, Mohammad Firdaus bin Mohammad Hatta, Sharifah Faigah Syed Alwi Received: 15 Jul, 2021 | Revised: 18 Aug, 2021 | Published: 24 Sep, 2021 PAGES: 487-499 DOI: 10.6007/IJARAFMS/v11-i3/10867 Abstract Full Text PDF Article Detail Open Access
Determinants of Working Capital Investment and Financing Policy: Evidence from Trading and Service Sector in Malaysia AUTHORS: Noryati Ahmad, Mohammad Shahril Isahak, Fahmi Abdul Rahim Received: 10 Jul, 2021 | Revised: 13 Aug, 2021 | Published: 20 Sep, 2021 PAGES: 500-522 DOI: 10.6007/IJARAFMS/v11-i3/10978 Abstract Full Text PDF Article Detail Open Access
A Systematic Review on Corporate Philanthropy Disclosure by Malaysian Companies AUTHORS: Nurul Rafeah Mohamed Yusuf, Corina Joseph Received: 16 Jul, 2021 | Revised: 21 Aug, 2021 | Published: 25 Sep, 2021 PAGES: 523-538 DOI: 10.6007/IJARAFMS/v11-i3/11052 Abstract Full Text PDF Article Detail Open Access
Bank Liquidity Risk and Capital Structure: A Conceptual Review of Theoretical and Empirical Research on Islamic Banking Perspective AUTHORS: Tengku Wasimah Raja Harun, Nazrol Kamil Mustaffa Kamil, Razali Haron, Zulkufly Ramly Received: 18 Jul, 2021 | Revised: 22 Aug, 2021 | Published: 29 Sep, 2021 PAGES: 539-553 DOI: 10.6007/IJARAFMS/v11-i3/11161 Abstract Full Text PDF Article Detail Open Access
Analysing the Effect of Company Characteristics on Working Capital Management: Evidence from an Emerging Economy AUTHORS: Charles Ekornunye Ansah Received: 10 Jul, 2021 | Revised: 14 Aug, 2021 | Published: 18 Sep, 2021 PAGES: 554-585 DOI: 10.6007/IJARAFMS/v11-i3/11239 Abstract Full Text PDF Article Detail Open Access
Gender Diversity on Board and Financial Reporting Quality in an Emerging Country AUTHORS: Wan Razazila Wan Abdullah, Enny Nurdin Sutan Maruhun, Norzarina Noordin, Naimah Ahmad Yahya Received: 11 Jul, 2021 | Revised: 15 Aug, 2021 | Published: 18 Sep, 2021 PAGES: 586-600 DOI: 10.6007/IJARAFMS/v11-i3/11179 Abstract Full Text PDF Article Detail Open Access
Capital Structure and Firm Performance of Technology Sector in Malaysia AUTHORS: Joanne Ngui Jia En, Nurul Izza Abd. Malek Received: 18 Jul, 2021 | Revised: 20 Aug, 2021 | Published: 20 Sep, 2021 PAGES: 601-628 DOI: 10.6007/IJARAFMS/v11-i3/10660 Abstract Full Text PDF Article Detail Open Access
Does Intended Use Influence the Initial Returns of Initial Public Offering (IPO) Amidst Economic Crisis of Covid-19 AUTHORS: Siti Azrina Adanan, Khair Syakira Bustamam, Khairunnisa Abd Samad, A’ieshah Abdullah Sani, Amilia Saidin, Siti Nurulhuda Mamat Received: 21 Jul, 2021 | Revised: 10 Aug, 2021 | Published: 23 Sep, 2021 PAGES: 629-643 DOI: 10.6007/IJARAFMS/v11-i3/11209 Abstract Full Text PDF Article Detail Open Access
Integrated Reporting and Environmental, Social and Governance: A Study on Malaysian Banking Sector AUTHORS: Nooriha Mansor, Radziah Mahmud, Sunarti Halid, Rahayu Abdul Rahman Received: 18 Jul, 2021 | Revised: 21 Aug, 2021 | Published: 27 Sep, 2021 PAGES: 644-660 DOI: 10.6007/IJARAFMS/v11-i3/11094 Abstract Full Text PDF Article Detail Open Access
Effect of COVID-19 on the Job Security and Employee Loyalty in the Oil and Gas Sectors in the Sultanate of Oman AUTHORS: Ahmed Ali Alalawi, Nadia Farhana, Asif Mahbub Karim Received: 14 Jul, 2021 | Revised: 17 Aug, 2021 | Published: 20 Sep, 2021 PAGES: 661-669 DOI: 10.6007/IJARAFMS/v11-i3/11195 Abstract Full Text PDF Article Detail Open Access
The Impact of Corporate Social Responsibility on Corporate Financial Performance from Multiple Literature Perspectives AUTHORS: Yasir S. Tabook Received: 30 Jul, 2021 | Revised: 28 Aug, 2021 | Published: 26 Sep, 2021 PAGES: 692-707 DOI: 10.6007/IJARAFMS/v11-i3/11282 Abstract Full Text PDF Article Detail Open Access
Sustainable Development Innovation: “Increasing SME’S in Aspects Product Concept Development” AUTHORS: Rodhiah , Nur Hidayah, Toto Mujio Mukmin Received: 01 Aug, 2021 | Revised: 25 Aug, 2021 | Published: 26 Sep, 2021 PAGES: 708-718 DOI: 10.6007/IJARAFMS/v11-i3/11567 Abstract Full Text PDF Article Detail Open Access
COVID-19 and its Impact on Small and Medium Enterprises: Evidence from Malaysia AUTHORS: Hanafiah Hasin, Anita Jamil, Yang Chik Johari, Eley Suzana Kasim Received: 29 Jul, 2021 | Revised: 24 Aug, 2021 | Published: 26 Sep, 2021 PAGES: 719-739 DOI: 10.6007/IJARAFMS/v11-i3/11437 Abstract Full Text PDF Article Detail Open Access
Integrating Crisis Management into the Strategic Planning Process in the Service Sector Firms AUTHORS: Mohammed Waleed Mudalal Received: 21 Jul, 2021 | Revised: 25 Aug, 2021 | Published: 28 Sep, 2021 PAGES: 740-761 DOI: 10.6007/IJARAFMS/v11-i3/11616 Abstract Full Text PDF Article Detail Open Access
Bibliometric Overview and Retrospective Analysis of Asset Management Research between 1965 and 2020 AUTHORS: Ahmad Tajudin, Ismail Khan Norziaton, Aida Hazlin Ismail Received: 10 Jul, 2021 | Revised: 18 Aug, 2021 | Published: 21 Sep, 2021 PAGES: 772-800 DOI: 10.6007/IJARAFMS/v11-i3/11371 Abstract Full Text PDF Article Detail Open Access
The Impacts of Emotional Intelligence on Individual Performance and Work-Life Balance: A Conceptual Exploration AUTHORS: Azzie T Joyce, Hamrila A. Latif, M Monzer Rahaman, Hridoy Saha Received: 20 Jul, 2021 | Revised: 22 Aug, 2021 | Published: 16 Sep, 2021 PAGES: 801-812 DOI: 10.6007/IJARAFMS/v11-i3/10990 Abstract Full Text PDF Article Detail Open Access
Mapping Internet Financial Reporting: A Bibliometric Review AUTHORS: Mathew Kevin Bosi, Nelson Lajuni, Mohd Noor Azli bin Ali Khan Received: 16 Jul, 2021 | Revised: 21 Aug, 2021 | Published: 29 Sep, 2021 PAGES: 813-827 DOI: 10.6007/IJARAFMS/v11-i3/11526 Abstract Full Text PDF Article Detail Open Access
A Bibliometric Analysis of Neuromarketing: Current Status, Development and Future Directions AUTHORS: Ahmed H. Alsharif, Nor Zafir Md Salleh, Rohaizat Baharun, Yahia H. Alsharif, Hassan Abuhassna Received: 19 Jul, 2021 | Revised: 24 Aug, 2021 | Published: 27 Sep, 2021 PAGES: 828-847 DOI: 10.6007/IJARAFMS/v11-i3/11673 Abstract Full Text PDF Article Detail Open Access
Multidimensional Deprivation Determinants among Lower Income Group Households in Selangor, Malaysia AUTHORS: Norhayah Zulkifli, Abul Bashar Bhuiyan, Tasnuba Haque Received: 10 Jul, 2021 | Revised: 15 Aug, 2021 | Published: 18 Sep, 2021 PAGES: 848-836 DOI: 10.6007/IJARAFMS/v11-i3/11957 Abstract Full Text PDF Article Detail Open Access