CONFERENCE SCHEDULE Day 1: Saturday, 10 November 2012 8:00-9:00 AM - - PDF document

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CONFERENCE SCHEDULE Day 1: Saturday, 10 November 2012 8:00-9:00 AM - - PDF document

International Conference on Accounting, Business and Economics (ICABEC) 2012 CONFERENCE SCHEDULE Day 1: Saturday, 10 November 2012 8:00-9:00 AM Registration Opening Ceremony (Venue: Dewan Perdana) 9:00-9:30 AM Welcoming speech by the


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International Conference on Accounting, Business and Economics (ICABEC) 2012

CONFERENCE SCHEDULE

Day 1: Saturday, 10 November 2012 8:00-9:00 AM Registration Opening Ceremony (Venue: Dewan Perdana) 9:00-9:30 AM Welcoming speech by the Honorable Emeritus Professor Dato’ Dr. Ibrahim Komoo (Vice Chancellor, Universiti Malaysia Terengganu) 9:30-10:00 AM Officiating Speech by the Honorable Dato’ Hj. Shafik Fauzan Sharif (Chairman, Pahang State Tourism, Arts and Heritage Committee) 10:00-10:45 AM Keynote Address (Venue: Dewan Perdana) “Spurring Innovation and Professionalism” Speaker: The Honorable Professor Dato’ Dr. Daing Mohd Nasir Daing Ibrahim (Vice Chancellor, Universiti Malaysia Pahang) 10:45-11:00 AM Coffee Break 11:15-1:00 PM Parallel Presentation Session 1 1A - Accounting (Room 1) 1B - Economics (Room 2) 1C - Business (Room 3) 1:00-2:15 PM Lunch and Prayer Break 2:15-3:45 PM Parallel Presentation Session 2 2A - Accounting (Room 1) 2B - Economics (Room 2) 2C - Business (Room 3) 3:45-5:15 PM Parallel Presentation Session 3 3A - Accounting (Room 1) 3B - Economics (Room 2) 3C - Business (Room 3) Day 2: Sunday, 11 November 2012 8:30-10:00 AM Parallel Presentation Session 4 4A - Accounting (Room 1) 4B - Economics (Room 2) 4C - Business (Room 3) 10:00-11:30 PM Parallel Presentation Session 5 5A - Accounting (Room 1) 5B - Business (Room 2) 5C - Business (Room 3) 11:30-1:00 PM Parallel Presentation Session 6 6A - Accounting (Room 1) 6B - Business (Room 2) 6C - Business (Room 3) 1:00-2:15 PM Lunch & Announcement of Outstanding Papers 2:15-3:45 PM Parallel Presentation Session 7 7A - Accounting (Room 1) 7B - Business (Room 2) 7C - Business (Room 3)

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International Conference on Accounting, Business and Economics (ICABEC) 2012

DAY 1: SATURDAY, 10 NOVEMBER 2012

Parallel Presentation Session 1 (11:15 – 1:00 PM) TRACK 1A – ACCOUNTING (Room 1) A010 The Effect Director-Auditor Link on Audit Fee Mazrah Malek & Ayoib Che Ahmad A029 Audit Committees: How They Affect Financial Reporting in Nigerian Companies? Abdulkadir Madawaki & Noor Afza Amran A043 The Influence of Audit Committee Expertise on Timeliness of Financial Reporting: Recent Evidence Saeed Rabea Baatwah, Zalailah Salleh & Norsiah Ahmad A037 Audit Committee and Earnings Management: Pre and Post MCCG Nik Mohamad Zaki Nik Salleh, Mohd Hassan Che Haat, Hafiza Aishah Hashim & Zalailah Salleh TRACK 1B – ECONOMICS (Room 2) E006 Possibilities of the Use of Taxes as the Economic Policy Tool During the Economic Crisis (in European Union Member States) Jan Široký & Kateřina Maková E012 A Conceptual Model on Investor Sentiment in Malaysia Mamunur Rashid, Fauzias Mat Nor & Izani Ibrahim E025 Profit Sharing in New Economic Model: Towards a Development of Reward Redemption Concept Noor Faezah Hassan Nordin & Muhammad Safiih L. E011 Determinants of Profitability – A Comparative Analysis of Islamic Banks and Conventional Banks in ASEAN Countries Ahmed Nazri Wahidudin, Ulaganathan Subramanian & Pg. Abd. Mutalib Pg. Kamarudin TRACK 1C – BUSINESS (Room 3) B007 Enhancing Organizational Citizenship Behaviour: Do Characteristics of Job Matter? Johanim Johari & Khulida Kirana Yahya B060 The Impact of Fairness and Satisfaction of Performance Appraisal on Organizational Commitment Ahmad Munir Mohd Salleh, Wan Abd Aziz Wan Mohd Amin, Mohd Shaladdin Muda & Muhammad Abi Sofian Abdul Halim B056 An Examination of the Relationship between Organizational Attitudes and Situational Variables and Organization-Based Self-Esteem David Elloy

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International Conference on Accounting, Business and Economics (ICABEC) 2012 Parallel Presentation Session 2 (2:15 – 3:45 PM) TRACK 2A – ACCOUNTING (Room 1) A048 Power Distance and Budgetary Slack Noor Raudhiah Abu Bakar, Rozita Amiruddin & Sofiah Mohd Auzair A044 Integrated Performance Measurement System in SMEs: The Role of Leadership and Decision Making Style Amizawati Mohd Amir, Sofiah Md Auzair & Zulaihan Ismail A018 Risk-Taking Propensity among SMEs Owner in Malaysia: Demographic Characteristics Jaya Kumar Shanmugam, Mohd Hassan Che Haat, Azwadi Ali & Rokiah Kadir A030 A Study on Choice of Costing System towards Organizational Performance: The Case of Manufacturing Companies in Libya Imhmed Abdulgader Salim & Syed Musa bin Syed Jaafar Alhabshi TRACK 2B – ECONOMICS (Room 2) E010 Financial Development and Economic Growth in Islamic Countries: A Pooled Mean-group Approach Ehsan Rajabi & Junaina Muhammad E024 Environmental Kuznets Curve for Carbon Emissions in Malaysia: An Empirical Investigation Lau Lin Sea, Choong Chee Keong & Eng Yoke Kee E038 Electricity Consumption, Growth, and Prices in Philippines Chen Jen-Eem & Lee Chin-Yu E039 Long Term Effects of World Oil Prices Changes on Income and Price Elasticity of Energy Demands: Evidence for Malaysia Nora Yusma Mohamed Yusof & Nurul Wahilah Abdul Latif TRACK 2C – BUSINESS (Room 3) B018 Exploring the Internet Adoption on Small and Medium Tourism Enterprises (TSMEs) in Malaysia Kalsitinoor Set B014 Shopper-Based Mall Equity: Comparative Analysis of Metropolitan and Non-Metropolitan Area in Malaysia Abdul Rahman Zahari & Elinda Esa B002 Relationships among Religiosity, Ethnic Identification and Acculturation: The Case of British Muslim Syadiyah Abdul Shukor, Zuha Rosufila Abu Hasan & Zurina Mohaidin

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International Conference on Accounting, Business and Economics (ICABEC) 2012 Parallel Presentation Session 3 (3:35 – 5:15 PM) TRACK 3A – ACCOUNTING (Room 1) A055 Board Diversity and Corporate Social Responsibility Disclosure Nor Raihan Mohamad B055 Longitudinal Study of Corporate Social Responsibility Disclosure and Firm Value: A Case of Government Linked Companies Inaliah Mohd Ali, Elinda Esa & Abdul Rahman Zahari A023 Quantity and Quality Reporting of Corporate Social Responsibility Disclosure (CSR) from the Perspective of Stakeholder Theory Noreena Md Yusoff, Noor Erni Fazlina Mohd Akhir & Juliana Mohd Nor A052 Stakeholder Engagement: Conceptions and Significance Zarina Zakaria TRACK 3B – ECONOMICS (Room 2) E019 Debt-Growth Nexus: Does Economic Freedom Matters? Siti Nurazira Mohd Daud, Nursilah Ahmad & Zurina Kefeli E009 The Effectivity of Poor Families Skill Training Program on Income Level of Poor Families in Surabaya City Indonesia Lilis Ardini & Mia Ika Rahmawati E037 Determinants Of Outward FDI In Developing Countries Chen Jen-Eem, Lee Chin, Law Siong-Hook & W. Azman Saini W. Ngah TRACK 3C – BUSINESS (Room 3) B023 The Evolutionary Psychology Perspective in Consumer Choice Zurina Mohaidin, Zuha Rosufila Abu Hassan & Syadiyah Abdul Syukor B013 Generating Brand Equity Through Corporate Social Responsibility (CSR): Malaysian Banking Institutions vs. Malaysian Mobile Telcos Abdul Rahman Zahari & Inaliah Mohd Ali B059 Muslim Consumers Responses to Cause-Related Marketing Marhana Mohamed Anuar, Khatijah Omar & Azizul Yadi Yaakop B027 A Modified Model of Decomposed Theory of Planned Behaviour in Predicting Intention to Participate Family Takaful Scheme Maizaitulaidawati Md Husin & Asmak Ab. Rahman

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International Conference on Accounting, Business and Economics (ICABEC) 2012

DAY 2: SUNDAY, 11 NOVEMBER 2012

Parallel Presentation Session 4 (8:30 – 10:00 AM) TRACK 4A – ACCOUNTING (Room 1) A019 Examination of the Relationship between Share Price and the Effective Delivery Date of Dividend in Listed Companies through Tehran (Iran) Stock Market Sedighe Azizi, Mohammad Yari Naserieh & Issa Fahim A014 Assessing Malaysia Firms’ Financial Decision Policy and Growth Opportunities: Pecking Order Theory or Static Trade-Off Theory? Josephine Yau Tan Hwang, Norlina Kadri, Nurul Izza Abdul Malek & Goh Siew Ping A050 An Investigation of the Weak-form of the Efficient Markets Hypothesis for the Kuwaiti Stock Exchange Hesham I. Almujamed, Suzanne G. M. Fifield & David M. Power A053 Determinants of Debt Maturity Structure of Malaysian-Listed Companies Mohammad Badri Rozali TRACK 4B – BUSINESS (Room 2) B029 Applications of the Tourists Area Life Cycle Model in Malaysia Noor Zatul Iffah Hussin & Siti Falindah Padlee B049 Continuance Intention in Using Homestay Terminology Azwadi Ali, Marhana Anuar & Norsiah Ahmad B012 Entrepreneurial Competencies and Sustainability of Homestay Entrepreneurs in Peninsular Malaysia Zaleha Mohamad, Yahaya Ibrahim, Mohd Shaladdin Muda & Safiek Mokhlis TRACK 4C – BUSINESS (Room 3) B006 The Effects of Organisational Justice and Stress Relationship on Employees’ Job Satisfaction: A Study on Malaysia Hotel Sector Kamaazura Abu Bakar, Ahmad Munir Mohd Salleh & Mohd Shaladdin Muda B022 Work Stress and Organizational Commitment among Academe in a Private University in Malaysia Nor Azimah Chew Abdullah & Mohd Fadzil Hamid B037 Transactional, Transformational Leadership and Employee Performance: The Mediating Effect of Union Commitment K.A.S. Dhammika, Faiz Ahmad & Thi Lip Sam

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International Conference on Accounting, Business and Economics (ICABEC) 2012 Parallel Presentation Session 5 (10:00 – 11:30 AM) TRACK 5A – ACCOUNTING (Room 1) A046 The Rationale for Accrual Accounting: A Case in Malaysian Accountant General’s Department Nurul Nadiah Ahmad, Muhamad Hadi Zulfadli Pangat, Saiyidah Diyana Ahmad & Santer Nurfarahinas Mazlan A022 Investigating the Relation Between Return of Assets Growth with Operational Accrual Income and Operational Net Cash in Firms of TSE Saeid Shahrkhi Sardo, Mohammad Yari Naserieh & Sedighe Hasani A015 Government Ownership, Corporate Governance, Leverage and Performance: An Analysis of Malaysian and Singaporean Listed Firms Mohd Fazli Kamaruddin & Nazrul Hisyam Ab Razak A042 Related Party Transactions in East Asia: An Overview Akmalia Mohamad Arif TRACK 5B – BUSINESS (Room 2) B054 A Review of Socially Responsible Consumption Concept and Dimensions Che Ku Noor Haniza Che Ku Hitam, Marhana Mohamed Anuar & Wan Salihin Wong Abdullah B035 Malaysian Herbs Product: Challenging the Unknown Hajjah Mazita Mokhtar & Ahmad Hawari Mokhtar B044 Affective Commitment in the Educational Sector: The Case of Libyan Perspective Abdeljalil Mohamed Alsiewi & Syed Omar Syed Agil TRACK 5C – BUSINESS (Room 3) B004 Product’s Packaging Factors in Attracting Consumer’s Purchasing Intention Imelda Markus & Janifer Lunyai B058 The Importance of Media Selection and Message Content of Road Safety Campaigns in Changing Driver’s Attitudes Nor Azmawati Husain B043 Analysis of BPM: A Review of Evidence on Consumer Behaviour Zuha Rosufila Abu Hassan, Zurina Mohaidin & Syadiyah Abdul Syukor

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International Conference on Accounting, Business and Economics (ICABEC) 2012 Parallel Presentation Session 6 (11:30 – 1:00 PM) TRACK 6A – ACCOUNTING (Room 1) A017 Intellectual Capital Disclosure in Australia: An Analysis of Capital-Rising Companies Hazianti Abdul Halim & Hartini Jaafar A045 The Influences of Firm Characteristics on Research and Development (R&D) Disclosure: Evidence from Selected Industries Nurul Nadiah Ahmad, Intan Syafiqah Wok Azmi, Nalliz Zainal Abidin & Syazwani Mohamed A051 Impact of Firm-Specific and Corporate Governance Factors on Internet Financial Reporting in The UAE Rekha Pillai & Munther Talal Momany A038 The Role of Information Security Development in the Effective Information Security Management Implementation in the Banks: A Nigeria Case Dorcas Adebola Babatunde, Mohamad Hisyam Selamat & Ramat Titilayo Salman TRACK 6B – BUSINESS (Room 2) B063 Integrating Lean Six Sigma and Operational Auditing for Improvement Mohamad Reeduan Mustapha, Mohd Shaladdin Muda & Fauziah Abu Hasan B019 Small and Medium Enterprises’ (SMEs) Export Success in Developing Countries: Exploring the Linkage between Innovation Capabilities and Product Quality Majidah Hassan B061 Studying Strategic Planning Process, Intangible Resources and Organizational Performance Relationship Using the Resource-Based View Theory Md Fauzi Md Ismail & Wan Khairuzzaman Wan Ismail TRACK 6C – BUSINESS (Room 3) B020 Organizational Justice, Leadership Style, Commitment and Performance of SMEs in Malaysia Ruzita Manshor & Mohd Shaladdin Muda & Ahmad Munir Mohd Salleh B047 A Conceptual Framework of the Relationship between Service Quality and Patient Satisfaction in Public and Private Hospitals in Tripoli, Libya: The Importance of Hospital Access and Cost Yousf Ibrahim Aljoudimi & Ismail Rejab B010 The Analysis Effect Quality Product, Price and Quality Service, Toward Customer Satisfaction and Loyalty at Pt. Waru Abadi Nurwigas & Hening Widi Oetomo

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International Conference on Accounting, Business and Economics (ICABEC) 2012 Parallel Presentation Session 7 (2:15 – 3:45 PM) TRACK 7A – ACCOUNTING (Room 1) A009 Trend of Director Remuneration: Evidence from Malaysia Syaiful Baharee Jaafar, Nor Azrin Md Latip & Marlina Hassan A013 Strengthening Staff Retention Strategy through Mentoring Programme Azleen Shabrina Mohd Nor A011 The Implementation of Student Centered Learning (SCL) Model in Accounting Information System to Increase Student Core Competency Eddy Winarso A025 Exploring Public Finance Management Reform and Building Up Model of General State Accounting: The Case of Vietnam Pham Quang Huy TRACK 7B – BUSINESS (Room 2) B017 Revisiting Currency Financial Derivatives Tools: The Case of Futures, Forwards and Options’ Hassanudin Mohd Thas Thaker B046 Non Performing Loan, Loan Loss Reserve and Bank’s Performance: Evidence from Indonesia Nurafni Eltivia B028 Batik Design Activities and the Difference Level of Sales and Profits Performance of Small and Medium Enterprises Mohd Zulkifli Mokhtar & Wan Nur Syahida Wan Ismail TRACK 7C – BUSINESS (Room 3) B064 Faktor-Faktor Yang Mempengaruhi Jururawat Hospital Awam Mempunyai Niat Untuk Berhenti : Usul Penyelidikan Rosmawati Ismail, Khatijah Omar, Marhana Mohamed Anuar & Mohd Shaladdin Muda B032 A Study on the Relationship between Customer Satisfaction and Product Performance in Women Sanitary Napkin Syahrul Shafiq Mohamad Shariff, Mohd Saiful Izwaan Saadon & Anizan Ali B050 Career Plateauing among Nurses in Malaysian Public Hospitals Khatijah Omar, Marhana Mohamed Anuar, Azizul Yadi Yaakop & Badariah Din