Case Study
A Case Study on Waqf Reporting Practices for Governance, Performance and Socio-Economic Impact in Malaysia

Muhammad Iqmal Hisham Kamaruddin

Volume 5, Issue 9 , September 2018, Pages 693-714

  The aim of this study is to examine the current waqf reporting practices in selected waqf institution in Malaysia. For this, the study employs a case study method to analyze intervention of life events which is the waqf reporting practices itself. A focus group discussion method was adopted to collect ...  Read More

Original Research
The Nexus between Environmental Cost and Financial Performance: A Trend Analysis Approach

Sanyaolu Oluwafemi; Adesanmi David; Bello Yetunde; Erin Olayinka; A Ajetunmobi; Ilogho Simon

Volume 5, Issue 9 , September 2018, Pages 715-737

  This study examines the impact of environmental cost on the financial performance of listed manufacturing firms in Nigeria from 2008 to 2016. The relationship between environmental cost and financial performance of manufacturing firms in Nigeria was tested using a sample of 126 firm-year observations ...  Read More

Review Article
Audit Quality and Earnings Management: Review and Synthesis of Empirical Evidence

Maya Ayu Safitri; Alwan Sri Kustono; Muhammad Miqdad

Volume 5, Issue 9 , September 2018, Pages 738-750

  Earnings management (EM) is the choice of accounting policy by a manager to achieve multiple goals. EM activity can be divided into two types: accrual manipulation activity and real manipulation activity. However, both of these have a major difference: the accrual manipulation does not affect cash flow, ...  Read More

Original Research
The Effect of Company Profitability on the Relationship between Physical Asset Management and Profit Sharing Strategy

Babak Jamshidi Navid; Bahareh Dastgheib

Volume 5, Issue 9 , September 2018, Pages 751-761

  The purpose of this study is to investigate the effect of company profitability on the relationship between physical asset management and profit sharing strategy. The net physical assets and the ratio of physical assets as asset management indicators and net profit margin is the profitability index of ...  Read More

Original Research
Effects of Transfer Pricing on Tax Liability for Multinational Enterprises in Kenya’s Cement Industry

Muleri Serede Andefwah Eric; Mary Githinji-Muriithi

Volume 5, Issue 9 , September 2018, Pages 762-782

  The purpose of this study was to examine the relationship between transfer pricing and tax liability in Kenya’s cement industry. The dependent variable of tax liability was examined against independent sub-variables namely; business models, thin capitalization, tax haven utilization and intra-company ...  Read More

Original Research
Effect of Financial Management Policy Implementation on Financial Performance of NGOs in Nairobi County

Josiah Mugendi Njiru; Mary Githinji- Muriithi

Volume 5, Issue 9 , September 2018, Pages 783-801

  Financial management policies are used by organizations as tools for ensuring that their finances are managed in proper manner in all areas of their operations. Lack of implementation of proper management policy exposes NGOs to threats like loss of assets, production of financial reports which are incorrect ...  Read More