Browsing by Author Abdul Rahman, Rashidah

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  • corporate_ethical_identity_disclosures_perceived_publicized_applied_islamic_banks_bello.pdf.jpg
  • Journal Article


  • Authors: Abdul Rahman, Rashidah; Danbatta, Bello Lawal; Saimi, Nur Syatilla (2014)

  • The public’s perception about Islamic banks is that, they are ethical banks founded on religious precepts hence; they would be more transparent when compared to conventional banks, but our preliminary studies proves that perception to be wrong. This paper examines the levels of expected and actual ethical identity disclosures by Islamic banks using various dimensions of ethical identity disclosures for 21 banks in Bahrain and Malaysia. The main source of data is the annual reports of each bank for five consecutive years, 2007 to 2011. Data collected were analyzed using Ethical Identity Index (EII) model and Descriptive Analysis. Based on EII analysis, we found that, the aggregate actu...

  • figure_massaging_practices_malaysian_firms_fraudulent_bello.pdf.jpg
  • Journal Article


  • Authors: Sulaiman, Saliza; Danbatta, Bello Lawal; Abdul Rahman, Rashidah (2014)

  • This empirical paper was aimed at exploring and analyzing the earnings management practices which is often refers to as “Figure Massaging”. The aim of this study is to gather further evidences as to whether these practices constituted an act of misconduct or fraud while taking into consideration the modern business environment's challenges. The analysis provided us with an appropriate evidence that on average, the listed alleged fraud firms in Malaysia had aggressively managed their reported earnings prior to the alleged fraud year and continue to smoothen their earnings subsequent to alleged fraud year through both accruals and real earnings management.

  • management_disclosure_earnings_management_practices_reducing_implication_risk_bello.pdf.jpg
  • Journal Article


  • Authors: Omar, Normah; Abdul Rahman, Rashidah; Danbatta, Bello Lawal; Sulaiman, Saliza (2014)

  • This paper examines two types of earnings management practices, the techniques employed, the motives behind the practices and the likely good, bad or ugly implications of each. The examination and analysis of this study indicates that earnings management practices based on manager's personal motives is the ugliest with the worst negative implication. However, the result of the analysis had provided insight that improved disclosure by both managers and management will reduce the risk of bad or ugly practices. It also provided an insight for future research on the implications of various motives behind earning management practices highlighted in the paper.

Browsing by Author Abdul Rahman, Rashidah

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
or enter first few letters:  
Showing results 1 to 3 of 3
  • corporate_ethical_identity_disclosures_perceived_publicized_applied_islamic_banks_bello.pdf.jpg
  • Journal Article


  • Authors: Abdul Rahman, Rashidah; Danbatta, Bello Lawal; Saimi, Nur Syatilla (2014)

  • The public’s perception about Islamic banks is that, they are ethical banks founded on religious precepts hence; they would be more transparent when compared to conventional banks, but our preliminary studies proves that perception to be wrong. This paper examines the levels of expected and actual ethical identity disclosures by Islamic banks using various dimensions of ethical identity disclosures for 21 banks in Bahrain and Malaysia. The main source of data is the annual reports of each bank for five consecutive years, 2007 to 2011. Data collected were analyzed using Ethical Identity Index (EII) model and Descriptive Analysis. Based on EII analysis, we found that, the aggregate actu...

  • figure_massaging_practices_malaysian_firms_fraudulent_bello.pdf.jpg
  • Journal Article


  • Authors: Sulaiman, Saliza; Danbatta, Bello Lawal; Abdul Rahman, Rashidah (2014)

  • This empirical paper was aimed at exploring and analyzing the earnings management practices which is often refers to as “Figure Massaging”. The aim of this study is to gather further evidences as to whether these practices constituted an act of misconduct or fraud while taking into consideration the modern business environment's challenges. The analysis provided us with an appropriate evidence that on average, the listed alleged fraud firms in Malaysia had aggressively managed their reported earnings prior to the alleged fraud year and continue to smoothen their earnings subsequent to alleged fraud year through both accruals and real earnings management.

  • management_disclosure_earnings_management_practices_reducing_implication_risk_bello.pdf.jpg
  • Journal Article


  • Authors: Omar, Normah; Abdul Rahman, Rashidah; Danbatta, Bello Lawal; Sulaiman, Saliza (2014)

  • This paper examines two types of earnings management practices, the techniques employed, the motives behind the practices and the likely good, bad or ugly implications of each. The examination and analysis of this study indicates that earnings management practices based on manager's personal motives is the ugliest with the worst negative implication. However, the result of the analysis had provided insight that improved disclosure by both managers and management will reduce the risk of bad or ugly practices. It also provided an insight for future research on the implications of various motives behind earning management practices highlighted in the paper.