Intellectual Capital: A Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies

Autor: Norhayati Mat Husin, Noormala Ahmad, Raedah Sapingi

Publikováno v: The South East Asian Journal of Management, Vol 5, Iss 1, Pp 51-72 (2013)

This paper aims to examine the extent of human capital (HC) reporting among top Malaysian companies and introduce an HC reporting guideline that can be used by Malaysian companies and regulator. It begins by developing the HC framework based on previ

Externí odkaz: https://doaj.org/article/849c0122478d4e07a3863f6ce0dcc9c2

Assessing The Extent of Disclosure and Information Asymmetry in Malaysian Zakat Institutions

Autor: RAEDAH SAPINGI, SHERLIZA PUAT NELSON, SITI NORMALA SHEIKH OBID

Publikováno v: International Journal of Economics and Management. 17:1-18

The issue of accountability has attracted numerous debates in academic literature across the globe, including Religious Non-Profit Organisations (RNPOs), which in this case are zakat institutions (ZIs). As revealed in previous literature, zakat payer

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::839fc2125b3fd56deb77ae991717cefa
https://doi.org/10.47836/ijeam.17.1.01

Development Of Malaysian Zakat Administration And Financial Reporting Of Zakat Institutions

Autor: Raedah Sapingi

Publikováno v: European Proceedings of Social and Behavioural Sciences.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::cf0599a319e294b2bc816bf1763c410d
https://doi.org/10.15405/epsbs.2020.12.05.11

Identifying Disclosure Items for Zakat Institutions

Autor: Sherliza Puat Nelson, Raedah Sapingi, Maslina Ahmad

Publikováno v: SSRN Electronic Journal.

The purpose of this study is to develop disclosure items as research instruments, which may be used for future research to measure disclosure level among zakat institutions. The process involved four prevalent stages, from determining disclosure item

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8f8ad01b65b91d8541e218f3998ea5e3
https://doi.org/10.2139/ssrn.3164698

Intellectual Capital: A Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies

Autor: Raedah Sapingi, Noormala Ahmad, Norhayati Mat Husin

Publikováno v: South East Asian Journal of Management, Vol 5, Iss 1, Pp 51-71 (2011)
South East Asian Journal of Management, Vol 5, Iss 1, Pp 51-72 (2013)

This paper aims to examine the extent of human capital (HC) reporting among top Malaysian companies and introduce an HC reporting guideline that can be used by Malaysian companies and regulator. It begins by developing the HC framework based on previ

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5459935723acec096a61113d4728540e
http://journal.ui.ac.id/index.php/tseajm/article/viewFile/1796/1382