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Purpose This study aims to empirically investigate the pathway to financial management behavioural intentions (FMBI) from Islamic perspectives, through dimensions of Islamic financial literacy (IFL; Islamic financial knowledge [IFK], financial skills [FS] and self-efficacy [SE]) based on an extension to the theory of planned behaviour (TPB) model. Design/methodology/approach Data was collected via a self-administered questionnaire by 300 millennials (Muslims) working in Malaysia. Structural equation modelling was used for data analysis purposes by using SmartPLS. Findings The results present the positive and significant influence of IFK on financial attitude (FA), FS on the elements of FA, subjective norm (SN), perceived behavioural control (PBC) and perceived moral obligation (PMO), SE on FA, FS on the elements of FA, SN and PBC. Furthermore, PBC and PMO were strong predictors of FMBI from an Islamic standpoint. Originality/value The findings successfully contribute to the theoretical extension of the TPB model via dimensions of IFL (IFK, FS and SE) as predictors of FA, SNs, PBC and PMO. Besides, this study provides some new insights of millennial Muslims concerning IFL and financial management from Islamic beliefs.

This study aims to analyse the way leadership and digital technology usage affect the faculty members’ research performance in surviving higher education sustainability during the COVID-19 pandemic. A breakthrough innovation is needed to design a fast-track online work management system. Hence, it requires a loyal contribution from all the faculty members to support this system. This quantitative study conducted in Malaysia and Indonesia, included 260 faculty members from various fields of studies. Using the online questionnaire, it shows that leadership and technology usage plays an important role to maintain faculty members’ research performance during the pandemic. However, it has a slight difference in result between Malaysia and Indonesia in terms of the portion of leadership and digital technology that affected the research performance. The higher education leaders play a stronger role in affecting Malaysian faculty members’ research performance, while Indonesian faculty members are influenced more by digital technology usage than by their leaders. Each of them has a significant implication in designing the effective institution policies in optimizing faculty members’ research performance.   Keywords: COVID-19, research performance, leadership, digital technology

Objective The main purpose of the study is to investigate the presence of earnings management incentive in affecting the LLP decision of commercial banks in Malaysia, focusing on the relation between loan loss provisions and earnings before tax and provisions. Methodology/Technique This study applies the pooled Ordinary Least Square model in assessing the determinants of the LLP. Findings The empirical findings clearly indicate that the LLP in Malaysian commercial banks is affected by earnings management for that particular period Type of Paper: Empirical paper Novelty : The expansion of the existing research in Malaysia in order to examine the extent to which the Malaysian banks engage in earnings and capital management, extends the period of investigation by considering the recent global financial crisis 2007-2009. Keywords: Loan Loss Provisions; Earnings Management; Capital Management; Macroeconomic Factors; Commercial Banks.