This study examines the effects of IFRS adoption and corporate governance practices on the qualities of financial reporting in Malaysia. The sample comprises a balanced panel of 360 firmyear observations of Construction firms under the Main Board of Bursa Malaysia from 2013 to 2016. This study accesses the effectiveness of effort by the Malaysian Accounting Standard Board (MASB) to improve the financial reporting by the revision process of the standard and their mandatory application. In addition, this study measures the relationship between of board of directors and the level of earnings management. The composition of board of directors is an important corporate governance mechanism in mitigating earnings management. The Malaysian Code of Corporate Governance (MCCG) has been issued in year 2000 and was revised in 2007 and the latest revision is in 2012 in order to enhance good governance by corporation. Besides MCCG, the year witnessed the full convergence of IFRS effective starting from 1 st January 2012. One of the standards of MFRS 111 Construction Contracts focuses on construction companies. Therefore, this study is to examine the impact of IFRS adoption and corporate governance practices on the level of earnings management of Malaysian Construction companies. The results show that there is a significant relationship between the characteristics of board of directors with the level of earnings management during the years after the adoption of IFRS in Malaysia. This suggests the adoption of IFRS and corporate governance practices by that Malaysian construction companies contribute to higher accounting qualities. Thus, the results of this study are expected to provide early evidence of the impact of adopting IFRS and corporate governance practices and give further direction for the regulatory bodies regarding the accounting standards and financial reporting practices in Malaysia. Future research perhaps could analyze the relationship of the characteristics of audit oversight board in mitigating earnings management.

The increasing number of COVID-19 cases in Malaysia forced the Ministry of Higher Education to postpone reopening the university in October 2020. To ensure continuity of learning, universities had no choice but to continue with online distance learning (ODL). Though ODL is not a new experience, the absence of first-time face-to-face meetings is challenging. Due to the importance of student satisfaction and perceived learning as outcomes of online learning, the factors affecting these variables should be considered extensively. The purpose of this study is to examine the influence of online learning self-efficacy, learner-content interaction, learner-instructor interaction, and learner-learner interaction on student satisfaction and perceived learning. An online questionnaire survey method was used to collect data among diploma accounting students of University Teknologi Mara, Tapah. By deploying SPSS, 321 surveys were analyzed. The multiple regression results revealed that only self-efficacy, learner-content interaction, and learner-learner interaction were significantly predictive of student satisfaction and perceived learning. The results also found that learner-content interaction was the most contributed predictor of student satisfaction and perceived learning. However, learner-instructor interaction was not a significant predictor of both dependent variables. The findings of the study could be beneficial for educators in designing lesson content and planning for teaching methods and styles to improve the interaction with the students. This study also addressed how educators may practically prepare students for asynchronous online courses by teaching them to learn with a high level of self-efficacy and by encouraging student interaction.

If environmental degradation and global warming are not adequately handled, rising sea levels, warmer oceans, and melting glaciers may become more common or extreme. Every stage of the value chain in the lifecycle of a product or service, including extraction, processing, manufacturing, consumption, and waste disposal, contributes to climate change. These activities imposed physical and transition risks that can negatively affect businesses, the environment, and the overall economy. As the banks see climate change could affect their clients and financial outlook, the adoption of green banking is necessary to ensure that they integrate climate risk analysis when deciding to finance or invest in activities that potentially harm the environment. This paper intends to conceptualise the notion of green banking, which has gained traction in both industrialised and developing countries over the last few decades. The study focuses on the risk of climate change, as well as present practices of the adoption of green banking. The qualitative study utilises the descriptive approach and analysis based on a review of previous literature. The findings of this study are beneficial for banks who want to implement or have already implemented green banking, as a better understanding of green banking will improve the banks' reputation, accountability, and profitability.

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The objective of this study, which is based on the upper echelon theory, managerial networking theory and agency theory, is to investigate the influence of board diversity on the performance of Malaysian Pharmaceutical Listed Companies. The information was gathered from pharmaceutical businesses listed on the Bursa Malaysia Berhad from 2015 to 2020. Because the data comprises observations on distinct company parts throughout time, the fixed effects model is used to address the endogeneity problem. We discovered that gender diversity, board size, and foreign directors as evaluated by Bhattacharya's index have a favorable and significant effect on Pharmaceutical-listed firm performance for both accounting and market measures after controlling for many firms and board characteristics. In Pharmaceutical-listed firms, independence, diversity, meeting, and expertise do not appear to be important determinants of corporate performance. The findings confirmed the efficient monitoring hypothesis and management networking theory, which propose that director variety minimizes managerial entrenchment on the one hand, while networking boosts firm resources on the other.