Ms. Zalina Binti Jaffar FOUNDATION SENIOR LECTURER   FACULTY OF BUSINESS (FOB) FOB 4020, Multimedia University, Jalan Ayer Keroh Lama 75450, Bukit Beruang, Melaka   06-2523115   zalina.jaafar@mmu.edu.my Centre of Excellence : COE for Sustainability and Governance Research Centre : Centre for Accounting, Finance, and Economics Position : Member