| http://ajba.um.edu.my/index.php/AJBA/article/view/57532 | Investigating Earnings Management on the Readability of Financially Troubled Indian Firms | Asian Journal of Business and Accounting | of 208 Indian financially distressed publicly traded firms for the period 2014 - 2021. Research findings: The present study reports that highly distressed Indian firms produce less readable financial disclosure. Theoretical contribution/Originality: To the best of the authors’ knowledge, this is the first study to examine the effect of earnings management and ownership pattern on the readability of financial disclosures of annual report of 208 Indian financially distressed publicly tradedfirms for the period 2014 - 2021.Research findings: The present study reports that highly distressed Indianfirms produce less readable financial disclosure.Theoretical contribution/Originality: To the best of the authors’knowledge, this is the first study to examine the effect of earningsmanagement and ownership pattern on the readability of financialdisclosures of financially distressed | Highlighter.aspx?DocId=24&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=2&hits=e0+1c7+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/57542 | Maximizing Work Effort: Harnessing Perceived Training Opportunities and Intrinsic Motivation | Asian Journal of Business and Accounting | a positive correlation between perceived training opportunities and work effort. Although intrinsic motivation doesn’t moderate this connection, it was found to exert a positive influence on work effort. Theoretical contribution/Originality : The research highlights the pertinence of perceived training opportunities on employees’ willingness to exert extra work effort. Practitioner/Policy implications : Organizations should prioritize providing ample training opportunities while communicating a positive correlation between perceived training opportunities and work effort. Although intrinsic motivation doesn’t moderate this connection, it was found to exert a positive influence on work effort. Theoretical contribution/Originality: The research highlights the pertinence of perceived training opportunities on employees’ willingness to exert extra work effort. Practitioner/Policy implications: Organizations should prioritize providing ample training opportunities while communicating | Highlighter.aspx?DocId=40&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=2&hits=ed+1ff+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/57534 | Shari’ah Governance Disclosure: A Key to Financial Success through Governance Mechanisms in Islamic Banks | Asian Journal of Business and Accounting | reveal a significant positive impact between governance mechanisms and performance in Islamic banks. Furthermore, Shari’ah governance disclosures partially mediate between governance mechanisms and the performance of Islamic banks. Theoretical contribution/Originality : This study contributes to the literature by shedding light on the dynamics of Shari’ah governance disclosure, governance mechanisms, and performance in Islamic banking, thereby offering valuable insights for reveal a significant positive impact between governance mechanisms and performance in Islamic banks. Furthermore, Shari’ah governance disclosures partially mediate between governance mechanisms and the performance of Islamic banks. Theoretical contribution/Originality: This study contributes to the literature by shedding light on the dynamics of Shari’ah governance disclosure, governance mechanisms, and performance in Islamic banking, thereby offering valuable insights for | Highlighter.aspx?DocId=42&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=2&hits=ff+243+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/57539 | Investigate the Repurchase Intentions for Biobased Detergents among Malaysian Consumers through the Lens of SOR Theory | Asian Journal of Business and Accounting | have a significant relationship to intention to repurchase for biobased detergent. Meanwhile the effort expectancy, social influence, and price have an insignificant relationship to repurchase intention of biobased detergent. Theoretical contribution/Originality : This research provides valuable insights to stakeholders to understand the factors that influence repurchase intention to help their businesses develop and market sustainable products effectively. Practitioner/Policy implications : Examining a significant relationship to intention to repurchase for biobased detergent. Meanwhile the effort expectancy, social influence, and price have an insignificant relationship to repurchase intention of biobased detergent. Theoretical contribution/Originality: This research provides valuable insights to stakeholders to understand the factors that influence repurchase intention to help their businesses develop and market sustainable products effectively. Practitioner/Policy implications: Examining | Highlighter.aspx?DocId=34&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=2&hits=fe+20a+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/57541 | Does CEO Managerial Ability Impacts on Corporate Investment Decisions? The Case of Economic Uncertainty in Political Election Periods | Asian Journal of Business and Accounting | investment decision. The authors further address potential endogeneity and check the robustness, use methods including coarsened exact matching and instrument variable approach using Heckman (1976) two-stage least square. Theoretical contribution/Originality : The research explores the moderating role of CEO ability in the context of election-induced uncertainty and investment decisions. It could contribute to the understanding of how CEO capabilities investment decision. The authors further address potential endogeneity and check the robustness, use methods including coarsened exact matching and instrument variable approach using Heckman (1976) two-stage least square. Theoretical contribution/Originality: The research explores the moderating role of CEO ability in the context of election-induced uncertainty and investment decisions. It could contribute to the understanding of how CEO capabilities | Highlighter.aspx?DocId=38&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=2&hits=14f+2ab+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/57538 | An Empirical Exploration of Psychological Well-Being’s Mediating Influence on Work-Life Balance and Employee Performance in Ghanaian Public Hospitals | Asian Journal of Business and Accounting | between psychological well-being and worker performance, and more importantly, the results showed psychological well-being as a mediator in the relationship between work-life balance and employee performance. Theoretical contribution : Empirical evidence supports the Conservation of Resource Theory, making them relevant to Ghana’s public hospitals. Practitioner/Policy implications : These findings add to organizational psychology by emphasizing the importance of between psychological well-being and worker performance, and more importantly, the results showed psychological well-being as a mediator in the relationship between work-life balance and employee performance. Theoretical contribution: Empirical evidence supports the Conservation of Resource Theory, making them relevant to Ghana’s public hospitals. Practitioner/Policy implications: These findings add to organizational psychology by emphasizing the importance of | Highlighter.aspx?DocId=32&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=2&hits=112+233+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/57535 | The Impact of Pandemics on External Audit Practices | Asian Journal of Business and Accounting | the negative impact of COVID-19 on auditing performance, functions and skills. The most important determinants of auditing practices risk include firm size, respondents’ job rank, education and gender. Theoretical contribution/Originality : This paper adds to existing literature the impact of the COVID-19 pandemic on external auditing performance, functions and skills in an emerging market such as the UAE. In the negative impact of COVID-19 on auditing performance, functions and skills. The most important determinants of auditing practices risk include firm size, respondents’ job rank, education and gender. Theoretical contribution/Originality: This paper adds to existing literature the impact of the COVID-19 pandemic on external auditing performance, functions and skills in an emerging market such as the UAE. In | Highlighter.aspx?DocId=28&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=2&hits=14f+2b2+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/57533 | Women Directors’ Specific Attributes and Company Performance: Insights from a Mixed Method Study in Malaysia | Asian Journal of Business and Accounting | no impact on the market valuation. Moreover, this study also explores whether the COVID-19 pandemic and types of directorships have effects on gender diversity and company performance nexus. Theoretical contribution/Originality : This current study’s findings enrich the literature by outlining the importance of having diverse attributes among women directors. Unlike many previous studies, this study incorporates both quantitative and no impact on the market valuation. Moreover, this study also explores whether the COVID-19 pandemic and types of directorships have effects on gender diversity and company performance nexus. Theoretical contribution/Originality: This current study’s findings enrich the literature by outlining the importance of having diverse attributes among women directors. Unlike many previous studies, this study incorporates both quantitative and | Highlighter.aspx?DocId=26&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=2&hits=169+33f+ |
| http://ajba.um.edu.my/index.php/AJBA/about/submissions | Submissions | Asian Journal of Business and Accounting | font size 11, the word abstract is bold, typed in font size 12. The abstract must includes the following sections: • manuscript type • research aims • design/methodology/approach • research findings • theoretical contribution/originality • practitioner/policy implications • research limitation Keywords: Not more than eight in alphabetical order; the word keywords should be bold. Separate each key words by using a comma, capitalise each 7 Conference proceedings Regularly published Conference Proceedings should be referenced as journals. Conference Proceedings that are published in a journal or as a chapter in an edited book, or as contribution to a symposium should be treated in the same way as a chapter in a book. However, for other types you can follow the following formats: 12.2.7.1 | Highlighter.aspx?DocId=13&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=2&hits=302+787+ |