The study uses content analysis to explore the relationship between board features, audit committee and ownership structures on intellectual capital (IC) disclosure whilst controlling for firm specific characteristics such as firm-size, profitability, leverage and type of auditor. This study also attempts to provide empirical evidence on the influence of corporate governance on voluntary IC information in a developing nation drawing from both the agency and institutional theories. It was found that ownership structure

Scuba diving activity is known to cause detrimental impact on the marine environment and its sustainability. This study explores the influence of divers' personality, experience, and demographic profile on their underwater behavior. Data were collected using convenience sampling among divers in Malaysia. A total of 302 questionnaires were returned and analyzed. The results show that divers are generally responsible underwater. Scuba diving experience parameters of duration of involvement, number of dives, self-rating experience, and diving frequency influence underwater behavior. Divers with high neuroticism are more likely to be irresponsible, while high agreeableness personality factor is related to more responsible behavior underwater. Based on the results the authors provide some managerial recommendations in order to promote responsible scuba diving activities.

Although many theories explain intentional behaviour, there are some limitations between intention and behaviour that have been labelled the intention-behaviour gap. This study seeks to find new variables to overcome the limitations and understand the mechanics of how behavioural intention leads to actual behaviour. Research on the entrepreneurship context has identified precipitating events as a promising factor to overcome such limitations. Precipitating events are able to capture the effect of external factors that can potentially impede or facilitate the performance of behaviour and influence IT innovation adoption by entrepreneurs. The data used to test the hypothesis are collected from various spectrums of Malaysian industries. A total of 1000 businesses were identified and the authors personally distributed questionnaires with 351 completed questionnaires returned. The research model was applied using the structural equation modelling technique. The results show that intention to use has a significant positive influence on the use of IT innovation. The results show that precipitating events moderate the relationship between intentions and use behaviour. A low or moderate level of precipitating events (positive or negative) will increase entrepreneurs' use of IT innovation, while a high level of precipitating events will decrease entrepreneurs' use of IT innovation.

No abstract

Purpose -a great number of models investigate individual intention towards adopting and using information technology. However, the complex link between intention and behavior suggests that it may require more scrutiny (intention behavior gap