This study examines the level of intellectual capital disclosure among the 32 Malaysian GLCs by comparing with the Non-GLCs for the period 2007-2009. In addition, this study also investigates the impact of board structure on the intellectual capital disclosure of Malaysian GLCs. The board structure mechanisms comprise; board composition, role duality, board size and cross directorship. The control variables consist of the company-specific characteristics –leverage, profitability and age of the company. The content analysis is used to extract the intellectual capital disclosure items from the annual report. The results show that the GLCs disclosed more intellectual capital information than Non-GLCs. Board size and leverage are significant and positively related to the intellectual capital disclosure of Malaysian GLCs.

Many studies have examined the effect of relational capital on SMEs. However, most studies were done in SMEs, not specific by sectors or industries. Relational capital is expected to have a different impact on the services sector due to its unique characteristics. Moreover, for SMEs to achieve a competitive advantage, SMEs in the service sector need to utilize the knowledge sharing and resources they possess fully. Due to this lack, this study aims to examine the relationships between relational capital and the performance of service SMEs in Malaysia. The survey questionnaire distributed to the SME managers consists of demographic profiles of the respondents and firms' characteristics and items measuring relational capital, including customers, suppliers, distribution channels, the government, and financial institutions. This study revealed that relational capital measured by customers, suppliers, partners, distribution channels, and financial providers significantly influence SMEs' economic and financial performance. Therefore, the findings suggested that the owner or manager of SMEs in the service industry should invest in building and maintaining close relationships with the networks to continuously serve the nation and contribute to the economies.

Proper financial planning enables individuals to enjoy their retirement by implementing good planning behavior that facilitates them to live the lifestyle they desire as retirees. This study is important to reveal that having proper retirement planning in order to gain after-retirement benefits such as financial health and maintaining a comfortable lifestyle regardless of future economics and global issues. Everyone needs to be aware of retirement planning to properly plan for their retirement especially the young generation. However, university students are unaware of the significance of early retirement planning and future savings planning. Therefore, the purpose of this study is to investigate the relationship between financial literacy, attitude, and retirement planning awareness among students at UiTM Negeri Sembilan campus. This study employed a quantitative method to collect primary data through an online questionnaire survey. A total of 171 students from UiTM Negeri Sembilan at three campuses: Kuala Pilah, Seremban and Rembau have participated as the respondents. Data was further analyzed using descriptive analysis and correlations using SPSS. The findings show that, as a young generation, students are aware of the importance of proper retirement planning and early preparation to ensure a comfortable retirement. This study provides students with valuable insights into the importance of financial literacy and positive attitudes towards money management. However, it is limited to UiTM Negeri Sembilan students, it's finding cannot be generalized. For further research proposed, it is recommended that larger sample size and gaining more information on retirement planning among them. For implication, this study can be referred by financial educators and policymakers to guide them towards attitude most likely to save for retirement and encourage the young generation to plan for their future.