It is widely agreed that the impact of human resource management (HRM) practices can create comparative advantage for the organizational performance when organizational commitment matters. On the contrary, turnover has become a trend and it is at rise in the current working environment. The main intention of this study is to demonstrate a relationship between HRM practices and organizational commitment and its impact on turnover intention. Data of 75 employees from several different industries were collected throughout Klang Valley in Malaysia. The outcome reflects a correlation among Performance Appraisal and Training and Development (HRM practices) with organizational commitment which in turn contributed an inverse relationship with employee turnover intention. The greater commitment developed among employees will improve the organizational effectiveness through maintained skilled and experienced employees thus reducing turnover intentions. Therefore, this study dedicates to the knowledge on the impact of HRM practices on organizational commitment and turnover intention. The data results can serve as a reference or guideline when conducting relevant studies in the future.

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This research study seeks to come up with a conceptual framework that investigates the different mechanisms of corporate governance and its effects on earning management (EM). This is to help build a conceptual framework of governance practices and its mechanisms, which mainly consists of board of directors and audit committee. To build the conceptual framework, the background of governance practices and EM theory served as a good starting point. The current research study is based on the complete assessment of present literatures, the two mechanisms of governance practices and EM. This paper serves as a guide to senior management, who seeks to improve their company’s financial reporting quality (FRQ) through the execution of governance practices, in which the governance practices support their company’s FRQ efforts. Furthermore, the conceptual framework serves as a benchmark for practitioners to execute their governance practices more effectively and efficiently in their own respective firms. This paper seeks to close the gap on the existing literature, by giving guidance to the senior management of governance practices companies that aspires to discover the competency of EM. By developing a deeper understanding of the relationship between corporate governance practices and EM, senior management can thus focus their efforts on the practices that ensure the firms’ ability to establish a competitive FRQ.

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Purpose -The purpose of this paper is to investigate whether the voluntary financial and environmental disclosures through the internet can be explained by the same determinants as in conventional reporting. Specifically, this paper examines the relationship between the extent of financial and environmental disclosures on the internet and six variables, namely, ethnicity of chief executive officer (CEO), leverage, level of technology, existence of dominant personalities, profitability, and firm size. Design/methodology/approach -Six hypotheses were tested using data collected from 201 Malaysian listed companies on the Bursa Malaysia's Main and Second Boards for the financial year 2005. A regression model is utilized to analyze the results of this paper and this is in tandem with the previous studies. Findings -The results indicate that level of technology, ethnicity of CEO and firm size are determinants of both internet financial and environmental disclosures. However, the existence of a dominant personality is found to negatively affect the level of financial disclosures but not environmental disclosures. The other variables did not show any significant relationship with either financial or environmental disclosures. Originality/value -This paper investigates whether internet financial and environmental disclosures can be explained by the same determinants used in other similar studies. The results indicate that only level of technology, ethnicity of CEO and firm size are found to be significant for both internet financial and environmental disclosures.