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Journal of Statistical Science and Application 2014年第2期2卷 47-54页

作者： mohd yaziz Bin mohd isa Universiti Tun Abdul Razak Kuala Lumpur Malaysia

Embedding Economic Excellence： A Transformational Definition of ＂Corporate Governance＂ for Malaysia

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Journal of Modern Accounting and Auditing 2015年第2期11卷 124-129页

作者： Zulkiffiee Mohamed Garry James Clayton mohd yaziz mohd isa Universiti Tun Abdul Razak (UNIRAZAK) Kuala Lumpur Malaysia

The Malaysian government has carefully crafted policies to ensure that the nation achieves its aspirational goal to become a developed nation by 2020. Crucial for which is the success of the Securities Commission"s "Corporate Governance Blueprint 2011" and "Capital Market Master Plan 2" designed to provide a business environment which attracts investment and talent. Somewhat overlooked in these otherwise robust policy shifts has been a critical critique of the definition, nature, and purpose of corporate governance itself. Recognizing this oversight, Tan Sri Muhyiddin Yassin, Malaysia"s Deputy Prime Minister, has directed that the definition of corporate governance be rejuvenated for the 21st century. This paper looks to answer that challenge by recommending the following transformational definition for corporate governance: "the proactive implementation of accountable ethical processes, procedures, and policies that inspires innovative aspirational economic activity to produce sustainable wealth and prosperity for shareholders, stakeholders, and society".

关键词：公司治理马来西亚经济活动定义嵌入利益相关者发达国家商业环境

Shadow Banking Credit Intermediation： Determinants of Default Risks in Securitization and Collateralization

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Journal of Modern Accounting and Auditing 2014年第11期10卷 1119-1129页

作者： mohd yaziz mohd isa Md. Zabid Haji Abdul Rashid Universiti Tun Abdul Razak Kuala Lumpur Malaysia

The growth in shadow banking system over the past few years is acknowledged as the key risk to Malaysia"s financial stability. This is because that it is associated with growth in the household debts extended by the shadow banks. In line with initiatives by the Bank Negara Malaysia (the Central Bank of Malaysia) to enhance surveillance on the activities of the shadow banks in Malaysia, this study attempts to examine the determinants of default risks of shadow banks restricting to focus on their two main activities: securitization and collateralization. The results provide empirical evidence that future methodology to examine the systemic risks in the shadow banking system may need to account for additional explanatory variables that measure collateralized assets that are being intermediated.

关键词：中央银行影子风险抵押证券违约中介马来西亚

Loan Loss Provisioning Practices

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Journal of Modern Accounting and Auditing 2013年第6期9卷 814-822页

作者： mohd yaziz mohd isa Yap Voon Choong David Yong Gun Fie University Tun Abdul Razak Kuala Lumpur Malaysia Multimedia University Selangor Malaysia

The purpose of this paper is to come up with factors in loan loss provisioning practices on commercial banks that reflect on collectability of defaulted loans. The need for this research is due to failures in the loan loss provisioning practices which resulted in loan loss provisions (LLP) not reflecting on collectability of the defaulted loans. As a consequence, the banks do not capture their loss expectations and do not continuously reassess their loss expectations as the conditions affecting their borrowers may change. Henceforth, in their financial reporting, the banks do not represent relevantly and faithfully their true underlying credit risks conditions. When the banks do not represent relevantly and faithfully their true underlying risk conditions, they contradict the objectives of useful financial reporting. The results showed that among explanatory variables, bad debt recoveries as a factor in loan loss provisioning practices that reflect on collectability of defaulted loans was rejected. Bad debt recoveries was a biased variable and inconsistent estimator. In context of perceived credit risks as the basis to make credit judgments, an estimate of bad debt recoveries had not fulfilled the criteria. On the other hand, non-performing loans (NPL) as a factor in loan loss provisioning practices was not rejected.

关键词：银行贷款损失期望准备金财务报告信用风险潜在风险信贷风险不良贷款

Financial Vulnerability, Capital Flow Reversals, and Divergence Macro-Prudential Policies Posing Challenges to the ASEAN Banking Integration Framework （ABIF）

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Journal of Modern Accounting and Auditing 2016年第5期12卷 250-267页

作者： mohd yaziz mohd isa Yap Voon Choong David Yong Gunn Fie Md. Zabid Haji Abdul Rashid Universiti Tun Abdul Razak Kuala Lumpur Malaysia Multimedia University Selangor Malaysia

Loan Loss Reserves （LLR）, Expected Loss （EL）, and Value at Risks （VaR）

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Journal of Modern Accounting and Auditing 2015年第4期11卷 218-222页

作者： mohd yaziz mohd isa Yap Voon Choong David Yong Gun Fie Md. Zabid Hj. Abdul Rashid Universiti Tun Abdul Razak Kuala Lumpur Malaysia Multimedia University Selangor Malaysia