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Author

Ahmad Haruna Abubakar

2 papers indexed here

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Open access Sep 2026

THE RELATIONSHIP BETWEEN (ESG) DISCLOSURE AND FIRM VALUE: THE MODERATING ROLE OF PROFITABILITY IN MALAYSIA’S ENERGY SECTOR

This study aims to analyze the relationship between environmental, social, and governance (ESG) disclosure and firm value with profitability (ROE) as the moderating variable. The sample of this study is 20 energy sector companies listed on Bursa Malaysia Main Market. This study adopts quantitative research design using...

Muftiyah Aqilah Azwar, Rami Salmeen Mohammed Basallom, Ahmad Haruna Abubakar et al. · 0 citations
Open access Aug 2026

Financial inclusion and bank performance among Asia-Pacific countries: Evidence from autoregressive distributed lag-pooled mean group

To address the relationship between financial inclusion and bank performance, a balanced panel dataset of nineteen Asia-Pacific countries (2004-2022) was employed, including three financial inclusion dimensions: penetration, availability, and usage. Weighting schemes, arithmetic, geometric, and entropy, were used to co...

A. Jing, R. A. Rahim, Ahmad Haruna Abubakar et al. · 0 citations

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