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This study examined the effect of board diversity, audit committee and earnings management of oil and gas (o&g) companies listed in Nigeria stock exchange. Female directors and foreign directors served as proxies for boa...

Before deployment of lean initiative, it is of great significance to examine the readiness of manufacturing SMEs to ensure they have the prerequisite for successful implementation. Consequently, in order to determine how...

Digital tools enhance learning but can also cause technostress, which can impact focus and academic performance. Balancing technology use with effective time management and social engagement is key to student success. St...

This paper aims to analyse the mitigating effects of ownership structure on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia’s main market, covering the years 2011 through 202...

The mode of teaching and learning had been drastically changed over the decades. Therefore, one approach might not fit into all scenarios. Collaborative learning promotes collaboration between the students in completing ...

The purpose of this study is to investigate the effects of political connections and earnings management and to explore the role of the board of directors’ efficacy on the relationship between political connections and...

The integration of Artificial Intelligence (AI) in higher education presents both opportunities and ethical challenges. In Malaysia, private universities are adopting AI at a pace that often outshines the development of ...