Gap in University Students’ Performance: a Study in a Malaysian Public University

A body of literature has shown that testing students before their final examination serves as a motivational technique. These studies found that having test assessment would stimulates students’ study effort and eventually improve their final examination score. Therefore, and arguably, students who performed well in their test assessment would reflect similar performance in their final examination. However, research has shown that students’ scores in their test assessment may not be reflected in their final examination, creating a gap between the two scores. This study examines whether there is a gap in university accounting students’ performance between their test assessment score and their final examination score. If there is a gap between the two scores, this study further attempts to identify the factors that influence the gap between the two scores the gap. Four factors were chosen, namely, academic aptitude, preparation time, quantum of rewards offered and evaluation environment. Using questionnaire and secondary data of students’ actual performance, this study provides evidence that there is a gap between the assessment score and the final examination score. Further findings show that out of the four factors, evaluation environment plays a significant factor in causing the gap between the two scores. The results of this study provide some understanding to academics and universities on the importance of evaluation environment to students’ performance. Key words: Gap; test assessment; final examination; accounting students Résumé: Beaucoup d’études ont montré que le test avant l’examen final des étudiants sert de motivation technique. Ces études ont révélé que le fait d'avoir le test d'évaluation pourrait stimuler l'effort d’étude des étudiants et, éventuellement, améliorer leur résultat dans l’examen final. Par conséquent, les étudiants qui ont obtenu un bon résultat dans leur test d'évaluation pourraient avoir des performances similaires dans leur examen final. Cependant, la recherche a également montré que le résultat des étudiants dans le test d’évaluation pourrait aussi ne pas être reflété dans leur examen final, ce qui crée un écart entre ces deux résultats . Cette étude examine si il y a ce genre d’écart chez les étudiants en comptabilité entre leur résultat de test d'évaluation et de leur examen final. S'il y a un écart entre les deux évaluations, cette étude tente d'identifier les facteurs qui influent sur l'écart entre ces deux évaluations. Quatre facteurs ont été choisies, à savoir l'aptitude scolaire, le temps de préparation, le quantum de récompenses offertes et l' environnement d’évaluation. En utilisant le questionnaire et les données secondaires de la performance réelle des élèves, cette étude fournit la preuve qu'il existe un écart entre le résultat du test d'évaluation et celui de l'examen final. D'autres résultats plus approfondis montrent que l' environnement d’évaluation joue un rôle important dans la provocation de l'écart entre les deux résultats. Les résultats de cette étude fournissent une certaine compréhension pour les académies et les universités sur l'importance de l' environnement d’évaluation vis à vis de la performance des étudiants. Mots-Clés: écart; test d’évaluation; examen final; étudiant en comptabilit

Examining the Adoption of Extensible Business Reporting Language among Public Listed Companies in Malaysia

AbstractThis study examines the adoption of an accounting information systems language known as Extensible Business Reporting Language (XBRL) among public listed companies in Malaysia. Using 100 top public listed companies as the sample study, this study examines whether these companies have adopted XBRL, consistent with the call made by the Companies Commission of Malaysia (CCM) for such adoption. Such call was made to encourage listed public companies to provide their annual reports via XBRL and ultimately improves harmonisation between companies and between countries. The result of this study shows that to this date, no public listed companies have adopted XBRL. Such scenario indicates that there could be issues and challenges that have deter the implementation of XBRL among these companies. The result in this study serves as a starting point for CCM and other Malaysian regulators to consider the issues and challenges as to why such scenario exists and subsequently, provide strategies to encourage these companies to adopt XBRL

Does Consumers’ Demographic Profile influence Online Shopping?: an Examination using Fishbein’s Theory

Using questionnaire survey, this study examines whether demographic profile could influence the consumers’ attitude towards online shopping behavior. Five demographic profile variables that could be linked to attitude were chosen: gender, age, job designation, marital status and salary. The results show that all variables are important determinants to online shopping behavior. Such results support Fishbein’s attitude theory that states demographic profile as important variable in influencing attitude towards an object. The findings of this study provide some understanding to the service providers and the government on the effect of demographic profile on online shopping. Of consequence, such understanding would help them in finding and implementing suitable strategies to enhance online shopping. Keywords: online shopping; part-time students; Fishbein’s attitude theor

Part Time Students’ Benefit Perception on Online Shopping in Malaysia

In Malaysia, studies on consumers’ benefit perception have been extensively examined. Results of the studies show that Malaysian consumers are still sceptical in this form of shopping due to factors linking to their preference in becoming recreational shoppers. These studies, however, examined this issue using consumers in general as their sample study. This study used a more specific sample group, namely, the part-time students, in examining consumers’ benefit perception on online shopping in Malaysia. Part-time students were chosen in this study as they represent the group of people whose time are highly occupied with working and studying. Therefore, they are likely to become convenience shoppers and may opt to shop online. The results show similar pattern to previous studies using other samples. The findings shed some lights to the marketing managers on the importance of the internet as a shopping medium to cater for people who are lacking luxury of time. Key words: Online shopping; part-time students; Malaysia, benefit perception Résumé: En Malaisie, on a beaucoup étudié la preception des avantages des consommateurs. Les résultats de ces études montrent que les consommateurs malaisiens restent toujours sceptiques sur cette forme d’achat en raison des facteurs liés à leur préférence d’être des acheteurs de divertissement. Ces études, toutefois, ont examiné ce sujet en utilisant les simples consommateurs en tant que leur échantillon d'études. Cet article a utilisé un groupe de consommateurs plus spécifique, à savoir les étudiants à temps partiel, pour examiner la perception des avantages de l’achat en ligne des consommateurs en Malaisie. Les étudiants à temps partiel ont été choisis dans cette étude car ils représentent le groupe de personnes très occupées par le travail et les études. Par conséquent, ils pourraient probablement devenir des acheteurs qui préfèrent la commodité et opter pour l’achat en ligne. Cette étude montre des résultats similaires à ceux des études précédentes utilisant d'autres échantillons. Ces découvertes permettent de mettre en lumière l'importance de l'Internet comme un moyen d'achats pour les managers de marketing, à fin qu’ils puissent penser à mieux répondre aux besoins des personnes pour qui le temps est un luxe. Mots-Clés: achat en ligne; étudiants à temps partiel; Malaisie; perception des avantage

Analysis of unconditional conservatism and earnings quality of financial reporting practices in Indonesia upon IFRS covergence / Monica Santi, Erlane K Ghani and Evita Puspitasari.

This study examines the unconditional conservatism and earnings quality as part of corporate governance before and after IFRS convergence in Indonesia. Specifically, this study examines the effect of eliminating the conservatism concept within the accounting framework following the development of principle based accounting standard and earnings quality on financial reporting practices. This study further examines the effect of eliminating conservatism concept to the earnings quality upon implementation of IFRS convergence on the financial reporting practices. Using content analysis on 180 annual reports of 36 manufacturinglisted companies over a 5 year period in Indonesia, this study found that unconditional conservatism has not changed significantly after IFRS convergence. However, the earnings quality of the manufacturing companies has declined upon IFRS convergence. This study also found that unconditional conservatism has positive influence on earnings quality upon IFRS convergence although the result is insignificant. From the agency theory perspective, this study highlights the introduction of accounting and governance reform on the principal-agent relationship in relation to the unconditional conservatism and earnings quality practices. The findings in this study shed some lights to the regulators, practitioners and other interested parties on the implication of IFRS convergence in a developing country such as Indonesia

Integrated reporting practices among real property listed companies in Malaysia / Jauharoh Jamal and Erlane K Ghani

Integrated reporting promotes a cohesive and efficient approach to corporate reporting that draws on different reporting strands and communicates a full range of factors that can affect the ability of a company in creating its value over time and enhancing governance at the same time. However, there is a lack of study that has examined integrated reporting practices particularly in a developing country such as Malaysia. This study examines the extent of integrated reporting practices among real property listed companies in Malaysia. This study adopts content analysis on 189 annual reports from 63 real property companies that are listed in Bursa Malaysia. The results show that the real property companies in Malaysia have yet to achieve a satisfactory level of integrated reporting practices. This is because all of the companies have a compliant level of integrated reporting ranging from non-compliance to moderate compliance only. The results also show that the size of the company plays an important role on the extent of integrated reporting practices. The findings in this study provide knowledge to interested parties such as practitioners and academics on the level of integrated reporting practices among public listed companies in Malaysia. In addition, the findings provide ideas to the regulatory bodies to strategise ways in promoting integrated reporting among public listed companies

The Effect of Board Structure on Shareholders’ Wealth in Small Listed Companies in Malaysia

Using content analyses, this study examines whether board structure of small listed companies influence their shareholders’ wealth. This study focuses on three elements of board structure, namely, board size, board composition and directors’ remuneration to examine the relationship between board structure and shareholders’ wealth. Shareholders’ wealth is measured by the return on investment and earnings per share. The results show that out of the three elements of board structure, board size and board composition play an important role in influencing shareholders’ wealth in small listed companies. The results support the findings in earlier studies that large number of directors and the proportion of executive directors in a board would instil better decision-making policy. The results in this study, however, did not support the contention that there is a significant relationship between the directors’ remuneration and financial performance. The results in this study complement previous studies and provide some understanding on the importance of practicing good corporate governance. Keywords: Board structure, board size, board composition, director remuneration, shareholders’ wealth, Malaysia

Reengineering carter instrument for islamic non profit organization / Erlane K Ghani and Jamaliah Said

This study examines the service quality performance measurement tools introduced in the previous literature. This study, subsequently propose a new performance measurement tool engineered from the best performance measurement tool that fit into the Islamic perspective within the non-profit organisations. Using content analysis, this study assesses relative strengths and weaknesses of five performance measurement tools in order to determine which instrument would best fit in the Islamic non-profit organisation perspective. The results of the analysis show that most studies have relied on SERVQUAL. (1985). Further review shows that the potential best fit model that could adapt to Islamic non-profit organisation is Carter Instrument. This study subsequently re-engineered Carter Instrument to develop INOPERF (Islamic Non-profit Organisation PERFormance). The findings in this study provide guidelines to Islamic non-profit organisations in Malaysia to measure service quality

The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari.

This study investigated the effect of firm characteristics on earnings management practices among technology-based public listed companies in Malaysia. Specifically, this study examined the effect of firm size, firm profitability and firm leverage on the companies’ practices of earnings management. Using 83 technology-based companies listed in the FTSE Bursa Malaysia KLCI Index for 2015 and 2016, this study showed a statistically positive relationship between firm size and earnings management practices. Such a finding indicates that larger companies tend to use earnings management incentives to enhance their performance. However, firm profitability and firm leverage have no significant relationship to the occurrence of earnings management practices. This study provides evidence that firm size influences the occurrence of earnings management among Malaysian public listed companies in the technological industry