Objective –The study investigates whether firms with an independent risk management committee and the presence of institutional investors will deter management from engaging in real earnings management. Methodology – The data are derived from 360 firm-year observations collected over five years (2015-2019). To analyze the data, the Panel Corrected Standard Error is used. Findings– According to the results, the risk management committee and institutional investors reduce management's desire to manipulate reported earnings. Novelty – The presence of a risk management committee, according to this paper, reduces managers' discretion to dwell on real earnings manipulations. The study educates regulators on the importance of firms having a separate and active risk management committee to improve internal control and assist the board in monitoring management activities. Type of Paper: Empirical JEL Classification: M40; M41; M49. Keywords: Earnings Management, Risk Management Committee, Institutional, Nigeria

E-learning has become an important mechanism for teaching and learning in the 21st century. However, little is known about the issues and challenges faced by students as one of the primary users of e-learning in higher education institutions. Thus, this research adopts a qualitative case study with a purposive sample of ten students in a public higher education institution to explore issues and challenges of e-learning usage. Rich Picture originated from Soft System Methodology (SSM) was applied to the case study to explore the issues and challenges faced by the students, specifically in using e-learning as a tool in their learning process. The Rich Picture can be a useful tool to understand and map complexity and to solve problems. A thematic analysis was employed to understand the intricate patterns of emerging themes for achieving patterns in the data. The findings specify that through e-learning, the issues and challenges are categorised into three main aspects which include people/human, environment and technical. Each of these elements is narrowed down into positive and negative side. The most frequently mentioned of the positive side for i) people/human element is the 'self-initiative',  ii) environment element shows the 'encouraged students to learn at their own speed' and iii) technical element shows' accessible at anywhere and anytime'. Meanwhile, the most cited for negative side for i) people/human element is the 'lack of discipline', 'struggle to understand course topic' and 'lack communication skills', ii) environment shows 'distraction' and iii) technical element shows' poor internet connection'. The findings contribute to the theoretical perspective by utilising the Rich Picture of SSM. Following the Rich Picture approach, this research produces a picture with a holistic view of the issues and challenges in e-learning usage among students. Practically, the findings outlined in this research could be a reference to university management to revise the e-learning system plans and improve the platform for better students learning experience.

Agriculture is the backbone of food production and a key component of a nation’s economic development. Rapid advancements in information technology (IT) have promised significant potential benefits, particularly for developing countries. Numerous prior studies have documented the success of IT applications in agriculture. However, regardless of its success, the transition has created many problems and challenges for farmers. Thus, this conceptual paper of a future study based on the review of literature explored information technology (IT) in agriculture, Resource Based-View (RBV) theory and Dynamic Capabilities (DC) perspectives. Despite the rapid growth of IT in agriculture, the usage and application of IT in this sector remain inadequate due to several issues in managing the area. Therefore, this conceptual paper suggests a model that could explain how the Information Systems (IS) resources of a local farming business in Malaysia are being managed to achieve agriculture productivity along with the perspective of DC. This paper then went on to examine the subject, concepts, and objectives for the upcoming study using a variety of works of literature from several disciplines. The findings of this prospective study may provide insight into how IT management in agriculture might be improved to fully utilise IT potential to boost agricultural productivity.

Recently, many countries, including developing countries, have struggled to manage rising healthcare costs and challenges around decreasing quality of care. Previous studies suggest that electronic health systems could significantly improve the quality of care and facilitate better access to care. However, there is still a lack of studies providing sufficient evidence around how this can be achieved. This case study examines how a hospital uses its electronic health (eHealth) systems to offer better access, quality, and value by leveraging the principles of value-based care for its patients. This case study provides critical insights for healthcare stakeholders, public hospitals, especially in developing countries, healthcare providers and policymakers and proffers an approach to leverage the principles of value-based care when developing eHealth systems to offer better overall health and well-being services to their patients.

The aim of this study is to examine the level of expertise, training, and financial literacy of small and medium enterprises (SMEs) business managers and its impact on firm's performance. Most of the research in this area has been conducted outside Malaysia. Thus, there is a need to validate the financial literacy and SMEs performance relationship in the Malaysian environment due to the differences in culture, ways of thinking, legal and political situations. These differences lead to different responses, which might contribute to the different effect of financial literacy on SMEs performance. A questionnaire survey will be distributed among SMEs owners in Malaysia's manufacturing industry. It is hoped that the information provided in this study may improve the consistency of the existing evidence on SMEs performance by providing a deeper understanding on the relationship and expands the scope of the resource-based view theory and resource dependence theory from the perspective of SMEs.