This paper examines the effect of stock options plan on firm performance. By using a multivariate regression analysis on 58 Malaysian listed firms with stock option plan, the main finding shows that granting stock option plans do not entirely lead to improvements over firm performance in Malaysia. From this result may spur a debate about the role stock option plans play in enhancing firm performance as in the few years that stock options have been in use in Malaysia, stock option plans gained popularity. But at the same time manipulation in accounting measures such as creative accounting and earnings management, has led the public to question the practicality in adopting stock option plans at least for reducing agency problems.

This study aims to examine the impact of environmental costs dimensions on the financial performance of Iraqi industrial companies with the role of environmental disclosure as a mediator. The data was collected from annual reports of 25 selected companies of the Iraqi stock exchange and oil sector from 2014 to 2018. The results show that the average percentage of environmental disclosure in the industrial companies selected in this study was 20.0 % and the mean found was 20.2 %. The results also showed that environmental costs (contingent costs and external social costs) positively influence financial performance, while contingent costs, social costs, hidden costs, and Image & relationship costs show a positive influence on environmental disclosure. The findings revealed that environmental disclosure was positively significant in affecting financial performance. It was found that environmental disclosure fully mediated the relationship between environmental costs (hidden costs and Image & relationship costs) and financial performance. Environmental disclosure partially mediated the relationship between environmental costs (Contingent costs, and social costs) and financial performance. There is no mediation of environmental disclosure for the impact of Conventional costs on financial performance. It was also found that environmental disclosure mediated the impact of environmental costs (Conventional costs, Image & relationship costs, and External social costs) on financial performance. This indicates advantages for companies that produce less moderate environmental disclosure and enables them to gain investors’ confidence. This study's implications provide insights into the implementation of the measurement of environmental costs and environmental disclosure in Iraq.

The purpose of this study is to determine the correlation between Accounting teachers’ use of various teaching methods with achievement and high order thinking skills (HOTS) of Principles of Accounting students. Samples are formed four students from schools in the Batang Padang district in Perak, Malaysia. The objectives of the study are to determine the level of practice of teaching methods, student achievement, and HOTS, the difference of the variables based on gender and quantitative skills and the correlation between teacher teaching methods and student achievement and HOTS. The practice of teaching methods is divided into three constructs namely teaching activities, teaching aids, and teaching and facilitating. The findings show that the mean level of teaching activities is 3.79 (high), teaching aids 4.41 (high) and teaching and facilitating 3.57 (moderate). The overall level of students' achievement is 57.26% at a moderate level. The mean of low-level thinking skills is 5.49, medium-level 32.97 and high-level 13.31. Based on gender, students’ achievement and HOTS differ significantly with male students showing higher scores. Based on the students' quantitative skills, teaching and facilitating, low-level thinking skills and high-level thinking skills show significant differences. The Pearson correlation test between teaching aids and low-level thinking skills showed a significant positive relationship (r = 0.260, p <0.05). Based on the findings, grouping activities such as cooperative learning and systematic practice modules are expected to enhance Accounting students’ mastery and HOTS. The use of game-based learning and interactive teaching methods will have a better impact on students’ learning considering their high interest in such activities. Adequate infra and info structures and tools that facilitate the use of ICT in teaching and facilitating should be made available. Teachers should also ensure variability in teaching activities and teaching aids to enhance students’ motivation and performance.

Announcement the proposed implementation of Goods and Services Tax (GST) are made by the Prime Minister of Malaysia in Budget 2005. However, the implementation has been delayed and the government has made decision to implement it on April 2015, as they are wanted to receive public feedback before implementing it. Until now, many communities are less understanding and confused regarding GST system and give a negative perception about it. Accordingly, this study attempts to find out what level of awareness and perception to GST taxpayers in Malaysia. This study only consists 256 civil servants of the secondary school teachers in the area Kuala Kangsar, Perak. Data collected using questionnaires. The results showed that the level of awareness was moderate and the majority of respondents give a high negative perception to the impact of GST. This eventually causes the majority of respondents did not accept the implementation of GST in Malaysia.

This study aimed to examine the advantages of online socializing and digital learning for the growth of interpersonal, peer learning and collaborative skills. The impact of these three skills on knowledge construction was evaluated. The Salmon five step e-moderation model has been used to explore the many phases of learning in a digital environment. This study examined the first stage of the e-moderation model, which is the respondents' internet accessibility, and the stage of knowledge construction in digital learning. The respondents of this study were 402 undergraduate students from four universities who have completed four semesters of online study. A stratified cluster sampling technique was employed in choosing the samples for this study. The instrument for data collection from the respondents was a 40-item questionnaire. Google Forms was utilized as the medium for data gathering. The main findings show that online learning involves a lot of interpersonal, peer learning, and collaborative activities, which are correlated to knowledge construction. The three abilities of peer learning, collaborative skills, and knowledge construction, as indicators of educational values, are positively correlated. The results suggest that a carefully designed online learning session that promotes group activities can deliver beneficial educational values. The common online socializing and information-sharing activities seen on social network sites (SNS), such as Facebook, Telegram, Twitter, etc., have strong educational components that should be included in digital learning, which is the future of education.