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Corporate Governance Towards Sustainability Performance Quality: A Case of Listed Firms in Malaysia
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The sustainable development according to the United Nation, listed firms throughout globally now routinely provide sustainability data. However, there is not enough information on Sustainability Performance Quality (SPQ) in the majority of emerging economies, including Malaysia. This study looks at how the SPQ of the top 100 Malaysian-listed businesses is affected by factors as connected with corporate governance (e.g., board meeting, board size, and board ethnic diversity). Utilizing 500 firm-year data, a longitudinal sample of 500 nonfinancial firms on the Bursa Malaysia for 2015-2019 is employed in this study. The findings from the analysis using the panel regression demonstrated that: ethnic diversity and board size has a positively significant impacts on SPQ of thee chosen enterprises. However, board meeting has a significant but negative influence. The descriptive study found that the average SPQ is 26%, which has to be improved despite the significant relationship pointing to a development in the calibre of sustainability disclosures. Bursa Malaysia’s necessary regulatory improvements and an effective board might result in this outcome. In addition, the study poses to develop a policy for the firms, stakeholders, government and regulators so as to rise the disclosure standard of corporate sustainability. Also, gaps are filled in the study by providing empirical evidences and new insights on the significance of board meeting, board ethnic diversity, and board size in the Malaysian firms’ sustainability disclosure – with the least attention for empirical research.

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
INTEGRATION BETWEEN COBIT AND COSO FOR INTERNAL CONTROL AND ITS REFLECTION ON AUDITING RISK WITH CORPORATE GOVERNANCE AS THE MEDIATING VARIABLE
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Publication Date
Sun Jan 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The new industrial cities and resources sustainability - case study: industrial zone in Ramady city
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Abstract<p>The modern industrial projects and complexes that adopt ecological systems, and renewable, clean and environmentally friendly energy, not only contribute to the development of an environmentally friendly production method but can achieve long-term economic and industrial development by preserving environmental resources. The ecological industrial systems and modern industrial technologies are the ideal solutions to rationalize excessive use and preserve the elements of the environment and natural resources, the most important of which is the existence of several methods and programs for the development of industrial sites, and there is important to adopt mechanisms and programs to sol</p> ... Show More
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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of governance in the evaluation of the social performance of the economic units
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The aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.

The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating soci

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Using Six-Sigma to measure the quality performance of the Department of Statistics-University of Baghdad-Case Study
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Abstract

            This research was to provide a definition of quality, dimensions and concepts, whether traditional or modern concept, as well as review the dimensions of quality in higher education and vision and mission with the overall objectives of the Statistics Department.

         After reviewing quality goals and purposes achieved as well as the mechanisms used to achieve them. and use standard Six-Sigma as one of the methodologies used in quality with the historical roots of using this methodology and methods applied and their definitions t

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Publication Date
Sat Jun 25 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the extent to which listed companies comply with sustainability accounting standards by improving performance and financial reporting to enhance confidence in financial statements: بحث تطبيقي مقارن في عينة من الشركات العراقية والعربية
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The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Total Quality Management and Its Role in the Development of Financial Performance "Reality and Obstacles" (Case Study on Diyala State Company)
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           This research aims to identify and measure the role of TQM in the process of developing  the financial  performance of  Diyala State Company and show the reality and obstacles, after applying the company's management to the requirements of ISO 9001: 2008 and compare it with its performance before applying this standard, The researcher measured the financial performance by conducting financial analysis of the financial statements and conducting a number of interviews at the company's headquarters, Diyala State Company (one of the Iraqi Ministry of Industry and Minerals formations) was sele

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of intellectual capital in promoting financial performance an applied study on a sample of the companies listed in Iraq stock exchange
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The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

  1. Did the intellectual capital value specific financial and

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Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Artificial Intelligence in achieving Ambidextrous Performance A case study in a sample of private banks
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The research aims to shed light on the role of artificial intelligence in achieving Ambidexterity performance, as banks work to take advantage of modern technologies, artificial intelligence is an innovation that is expected to have a long-term impact, as well as banks can improve the quality of their services and analyze data to ensure that customers' future needs are understood. . The Bank of Baghdad and the Middle East Bank were chosen as a community for the study because they had a role in the economic development of the country as well as their active role in the banking market. A sample of department managers was highlighted in collecting data and extracting results based on the checklist, which is the main tool for the stu

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Importance of the Corporate of Governances to the Activate the Quality and Integrity of Financial Reports
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The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.         &

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Publication Date
Thu Jan 14 2021
Journal Name
Iraqi Journal Of Science
Augmented Reality Towards A Simplified Pedagogical Scenario Case of Teacher Training in the Regional Centers for Education and Training in Morocco
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Augmented reality to qualify a new form of interaction between the user and the machine based on the association of real objects, from the user's environment, and virtual. In Morocco the use of this technology in the learning context remains in the embryonic phase that tries to overcome several issues (Profile of the designers, Users, and the learning scenario). Scripting is primarily a work of content design, resource organization, activity planning and mediations to induce and accompany learning. The integration of augmented reality (AR) requires the contribution of the different specialists who work on the design and realization of the scenario. While the CRMEF AR project. CRMEF is at the end of a first phase of development, this cont

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