Mohd Noor Azli Ali Khan
Universiti Teknologi Malaysia
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Publication
Featured researches published by Mohd Noor Azli Ali Khan.
The Journal of Risk Finance | 2013
Ahmad Raza Bilal; Noraini Abu Talib; Mohd Noor Azli Ali Khan
Purpose - – The main purpose of this study is to investigate the remodeling of risk management, risk-averse mechanism and the importance of Basel-III framework to cope with the current financial challenges in the regime of post global financial crises of 2008-2011 by evidences in the banking sectors of emerging economies of Bahrain, the UAE and Pakistan. Design/methodology/approach - – To ensure deep understanding in this cross-cultural study, two fold data collection techniques are used; one through distribution of questionnaires to relevant staff members and second through personal interviews of selected risk officials. Respondents are selected on the basis of minimum five years banking experience and relevant professional education of finance or risk management. Multistage sampling technique is used for data collection. To ensure the consistency from respondents, personal interviews were conducted with an interval of six months after receipt of questionnaires. Various statistical and econometric techniques were used to test the study hypotheses and to satisfy the study objectives. Findings - – Based on statistical analysis and personal surveys, research findings concluded that banking sectors of study-countries have deep concern with potential risk challenges and they are in continuous process to improve risk measurement framework in accordance with the latest regulatory obligations. All three types of banks have clear understanding of RM practices and strong relationship is observed between predictors and endogenous variables. Respondent banks of study-countries have deep attentiveness to manage all key risks and they recommend to transform existing regulatory framework including Basel-III reforms to develop a more comprehensive “one-size-fits-all” regulatory framework to cover loopholes of existing financial system. Research limitations/implications - – This study is limited to the findings of remodeling of risk management to cope with the new financial challenges for the banking sector. Empirical investigation is conducted in emerging economies of the sub-continent and gulf and evidences are obtained from the UAE, Bahrain and Pakistan. Following this research model, future research can be extended to enlarge the sample size, by including other regional countries or a comparison between eastern and western countries to make it more useful to understand the risk management strategies, minimize banking default risks and to make this significant economic sector more strengthen. Practical implications - – Respondent countries of this study are fast growing and emerging economies of the sub-continent and gulf. Results of this cross-cultural study are likely to be beneficial for credit analysts, bankers and academic researchers. Findings are also beneficial for local and international business investors while they are taking prudent investment decisions in respective capital markets. Originality/value - – This is the first comparative study to empirically investigate the RM practices and risk-averse mechanism in banking sectors of Bahrain, the UAE and Pakistan. In perspective of study-countries, a critical analysis on risk-averse mechanism and Basel-III regulatory implications is demonstrated in this study.
The Journal of Organizational Management Studies | 2012
Mohd Noor Azli Ali Khan; Noor Azizi Ismail
The present study seeks to empirically investigate the perceptions of users of corporate annual report on the various aspects of internet financial reporting (IFR). Further, this paper examines the factors that influence companies in Malaysia to engage in IFR. Finally, perceptions of advantages and problems in using this new technology for financial reporting were also examined. The perceptions of users of corporate annual report were solicited using a survey mailed questionnaire of four different user-groups. The findings of this study suggested three main benefits to companies that engage in IFR: attracting foreign investors, promoting company wider to the public, and providing wider coverage. The findings also revealed that three main benefits to the users who collect financial information of companies via their website are: increasing timeliness and efficiency in obtaining financial information, making investment decision process easier and faster, and providing information for company inexpensively. The outcome of the analysis revealed that three factors that are perceived as important by responding firms to engage in IFR: enhancing corporate image, company teller with the technology development, and competitors in the industry. The findings also suggested three factors that inhibit firms from engaging in IFR: The required expertise from the company, the need to keep information updated to be of use, and the concern over security of information. Another important result revealed the increased information and analysis as the most important advantages from financial reporting on the Internet. Moreover, security problems are the disadvantages of placing financial information on the Internet. The evidence on Malaysia is relevant to other emerging capital markets. Finally, the implication of research findings and future research will also be discussed.
Archive | 2019
Mohd Noor Azli Ali Khan; Nurul Afiqah Rozaini
This paper is an attempt to analyze the disclosure item of Malaysian universities’ reporting with the extent of quality disclosure index toward the universities’ reporting. The study has developed 45 items of disclosure index based on framework of Modified Accountability Disclosure (MAD) index. The data were collected throughout 2012 universities’ annual report. Content analysis was undertaken using the disclosure index. The overall finding reveals that the quality of universities’ 2012 annual report is maintained high which is consistent with the framework. The result empirically proves that 40 items could be used for university reporting checklist to ascertain university reporting’s level of disclosure. The findings showed that the overall level of university reporting started from 15.56 to 68.89%. The finding also showed that majority of the overall level of university reporting was considered good. This paper offers some insights into current reporting practices of Malaysian universities. The implication of the research findings and future research will also be discussed.
Archive | 2016
Mohd Noor Azli Ali Khan; Nur Basyila Zakaria
This research was conducted to examine the practices in financial statements and the use of language in annual reports presented by companies listed on Bursa Malaysia. This study was conducted in accordance with the Malaysian Financial Reporting Standards (MFRS) for the presentation of financial statements. A total sample of 180 companies from total population of 826 companies listed on Bursa Malaysia in 2012 was taken. All the samples have a complete financial statement from 2003 to 2012. The study found there were recent changes in practice and the use of the title as well as the use of accounting terminology in financial statements. The study also showed that the use of language in the company’s annual report still relies on the use of the English language. This study is important as a continuation of previous studies on the presentation of the financial statements and the use of language in the company’s reporting. Moreover, it would be a starting point for uniformity in the use of terms and the enforcement of accounting standards for language usage in the Malaysian company’s annual report. These outcomes make an incremental contribution to the existing literature by providing useful insights into our knowledge of language especially in emerging markets like Malaysia. The implications of the research findings and future research have been discussed.
Archive | 2016
Mohd Noor Azli Ali Khan
The financial reporting environment is increasingly rich, interesting, and complex. Therefore, quality of reporting in financial statements has to be taken into consideration to enable users to make important decisions. The purpose of this paper was to analyze the issues of the current practice of Internet financial reporting (IFR) of the companies listed in Bursa Malaysia. Based on a comprehensive review, the evaluation of IFR will be separated into two dimensions, which are content dimension and presentation dimension. The disclosure items in the IFR disclosure index checklist are based on the perception of users. Based on the research findings, the level of IFR of Bursa Malaysia started from 56.55 to 86.21 %. The level of IFR of content dimension ranges from 57.61 % (53 items) to 94.57 % (87 items). The IFR presentation dimension ranges from 45.28 % (24 items) to 81.13 % (43 items). The findings also showed that the overall levels of IFR-listed companies in Bursa Malaysia were considered good. These outcomes make an incremental contribution to the existing literature by providing useful insights into our knowledge of current practice of IFR especially for emerging markets such as Malaysia. Companies should be aware that interested parties are attaching increasing importance to corporate transparency and quality of reporting. This research will enable the comparison of the current level of IFR in Malaysia and in other countries.
Asian Journal of Accounting and Governance | 2011
Mohd Noor Azli Ali Khan; Noor Azizi Ismail
Archive | 2009
Mohd Noor Azli Ali Khan; Noor Azizi Ismail
Archive | 2010
Mohd Noor Azli Ali Khan; Noor Azizi Ismail
Jurnal Teknologi (Sciences and Engineering) | 2013
Mohd Noor Azli Ali Khan; Noor Azizi Ismail
Procedia - Social and Behavioral Sciences | 2012
Mohd Noor Azli Ali Khan; Noor Azizi Ismail