Research Output
Technological innovation and the adoption of internet financial and sustainability reporting
Political connection and earnings management in government statutory bodies
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Publication
The purpose of this study is to examine the internet financial and sustainability reporting
adoption of Top 100 Public Listed Companies on Bursa Malaysia with the integration of
Diffusion of Innovation (DOI) theory and Technology-Organizational-Environment (TOE)
framework. The sample of this study consists of 76 Public Listed Companies from the
population of Top 100 Public Listed Companies in Bursa Malaysia. This study used internet
financial and sustainability reporting index to measure the adoption level and the
technological context, organizational context and environmental context as independent
variables. The data of this study is focused on the quantitative method with secondary data.
The data is being collected from the annual report in the year 2018. The results indicate that
only organizational context positively significant with internet financial and sustainability
reporting adoption while, technological context and environment context do not have any
impact on the internet financial and sustainability reporting adoption. The suggestion for
this study is the company should adopt internet financial and sustainability reporting in
order to communicate with their stakeholders in a timely manner and increase the
confidence level of investors.
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Publication
The purpose of this study is to explore the influence of political connection (PCONN) on earnings management (EM) of the Government Statutory Bodies in Malaysia. This study utilises qualitative approach by using semi-structured interviews with former auditors of Malaysian Federal Statutory Bodies (MFSB). The findings demonstrate that PCONN is not a threat to EM in MFSBs. However, a good governance practices is needed to ensure that political connection in the board is responsible for the correct company's financial reporting and at the same time does not lead to ethical lapses. This study outlines the need for stakeholders to consider objective mechanism in addressing the poor governance in government statutory bodies as a way to minimise EM problems. The findings are explained through the lens of agency theory. This study represents one of the first studies that focuses on PCONN and EM in government statutory bodies by using qualitative approach. The results have proved that political connection is not the primary threat to EM in government statutory body.