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The primary purpose of this paper is to investigate the motivations of earnings management in less-developed economy using Saudi listed companies.

While numerous motivations for earnings management are proposed in the literature, many of these motivations have inconsistent empirical support. A number of studies report discontinuities in the distribution of earnings around benchmarks such as the zero profit level. However, the evidence regarding whether these discontinuities are associated with earnings management behaviour is still uncertain. In addition, evidence regarding the ability of various governance mechanisms to constrain earnings management is also mixed. These issues raise the necessity to investigate managers behaviour that incentivise earnings management practices through qualitative research approach. A questionnaire survey and interviews are mainly used to explore the motivations for earnings management in Saudi Arabia in order to obtain the different perceptions of respondents.

The findings reveal that the four main incentives for Saudi managers to manage earnings are “to increase the amount of remuneration”, “to report a reasonable profit and avoid loss”, “to obtain a bank loan” and “to increase share price”.

Hence, agency-institutional theory may provide a sensible explanation for earnings management practices in Saudi Arabia.

Previous findings could be helpful for external auditors and regulators and legislators in their attempts to constrain the incidence of earnings management and enhance the quality of monitoring mechanisms.

While numerous motivations for earnings management are proposed in the literature, many of these motivations have inconsistent empirical support. A number of studies report discontinuities in the distribution of earnings around benchmarks such as the zero profit level. However, there is no evidence that these discontinuities are associated with earnings management behaviour. In addition, evidence regarding the ability of various governance mechanisms to constrain earnings management is also mixed. These issues raise the necessity to investigate managers behaviour that incentivise earnings management practices through qualitative research approach.

Many studies have examined pre-diploma students' backgrounds and academic performance with results showing that some did not achieve the expected level of competence. This study aims to examine the relationship between students’ demographic characteristics and their academic achievement at the pre-diploma level using machine learning.

Secondary data analysis was used in this study, which involved collecting information about 1,052 pre-diploma students enrolled at Universiti Teknologi MARA (UiTM) Pahang Branch between 2017 and 2021. The research procedure was divided into two parts: data collecting and pre-processing, and building the machine learning algorithm, pre-training and testing.

Gender, family income, region and achievement in the national secondary school examination (Sijil Pelajaran Malaysia [SPM]) predict academic performance. Female students were 1.2 times more likely to succeed academically. Central region students performed better with a value of 1.26. M40-income students were more likely to excel with an odds ratio of 2.809. Students who excelled in SPM English and Mathematics had a better likelihood of succeeding in higher education.

This research was limited to pre-diploma students from UiTM Pahang Branch. For better generalizability of the results, future research should include pre-diploma students from other UiTM branches that offer this programme.

This study is expected to offer insights for policymakers, particularly, the Ministry of Higher Education, in developing a comprehensive policy to improve the tertiary education system by focusing on the fourth Sustainable Development Goal.

These pre-diploma students were found to originate mainly from low- or middle-income families; hence, the programme may help them acquire better jobs and improve their standard of living. Most students enrolling on the pre-diploma performed below excellent at the secondary school level and were therefore given the opportunity to continue studying at a higher level.

This predictive model contributes to guidelines on the minimum requirements for pre-diploma students to gain admission into higher education institutions by ensuring the efficient distribution of resources and equal access to higher education among all communities.

Digital health or digital healthcare, is a broad, multidisciplinary concept that includes concepts from an intersection between technology and healthcare. Digital health applies digital transformation to the healthcare field, incorporating software, hardware and services. The usefulness of digital health technologies such as digital contact tracing apps (CTAs) depends deeply on the acceptance to use them. Accordingly, the main purpose of this study is to explore the usage of CTAs by integrating the protection motivation theory (PMT) and technology acceptance model (TAM) in the Jordanian context.

Partial least squares structural equation modelling was employed to test empirically the integrated research model against data collected from 420 respondents, leading to the identification of the important determinants for the usage of CTAs.

The results reveal that perceived severity and perceived vulnerability have a significant positive impact on the perceived need for CTAs, which, in turn, affects the individuals’ intention to use CTAs. It also reveals that perceived trust in government, perceived privacy and perceived usefulness have a significant positive impact on individuals’ intention to use CTAs, which, in turn, affects the usage of CTAs. In contrast, perceived ease of use did not find any significant relationship, and hence hypothesis H7 was not supported. Lastly, social media awareness has a significant positive impact on perceived usefulness and ease of use.

This study is considered among the first studies in the Jordanian context that integrate the PMT and TAM to gain a better understanding of the critical determinants for the acceptance and usage of CTAs in the context of pandemics.

The main aim of this study is to examine the effect of investment in outside governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and external audit fees (AFEE), on real earnings management (REM) in an emerging market in the Southeast Asia region, Malaysia.

The data comprises 1,056 observations from manufacturing companies listed on Bursa Malaysia for the four-year period, 2013 to 2016. The study tests IOGM individually and aggregately with REM. Feasible generalized least squares (FGLS) regression is used to test the hypotheses.

The results show that NEDR is negatively and significantly associated with REM. Likewise, AFEE is significantly associated with lower REM. Aggregate IOGM significantly mitigates REM. Additional tests conducted show consistent findings.

This evidence supports agency theory and signaling theory, that a high level of investment in governance monitoring signals a high demand for monitoring and fewer agency problems. It justifies more investment in outside scrutiny and monitoring to limit the existence of managers' opportunistic behavior in concentrated markets. This study relies on an aggregate measure of REM and focuses on manufacturing companies in Malaysia; thus, the results may not be the same using other measurements and samples.

The study, to the best of the researchers' knowledge, is the first to document evidence in an emerging market suggesting that higher NEDR and AFEE are individually and aggregately associated with lower REM. Policymakers, shareholders and researchers may consider investment in these two mechanisms as a proxy of high-quality monitoring that mitigates REM.

The purpose of this paper is to use Lean Six Sigma (LSS) to reduce patient waiting time in a Kuwaiti private hospital obstetrics and gynaecology clinic.

The define, measure, analyse, improve and control methodology was used. The “define” stage involved identifying patients’ needs, system capabilities and project objectives. The “measure” stage assessed the system’s current state through data collection on waiting times. Dunnett’s test, control charts and process capability analysis were used to ensure data accuracy. In the “analyse” stage, an Ishikawa diagram and Pareto chart were constructed, showing that overbooking appointments, doctors’ unscheduled breaks and doctors not arriving on time were the root causes of the problem. The “improve” stage used an Arena simulation model to represent current and improved system status. The proposed solutions were implemented and monitored in the “control” stage.

A sigma-level improvement of 300 per cent (0.5–2.0) was realized for appointment patients on Saturdays, with a 67 per cent reduction in waiting time. For walk-ins, the sigma level improved by 288 per cent (0.8–3.1), with a 55 per cent reduction in waiting time. For weekday appointments, the sigma level improved by 111 per cent (0.9–1.9), with a 63 per cent reduction in waiting time. For walk-ins, the sigma level improved by 69 per cent (1.6–2.7), with a 46 per cent reduction in waiting time. A cost–benefit analysis estimated the present project value at $656,459, leading to a total of $5,820,319 in savings by 2025.

This paper fulfils the need for process improvement, increasing patients’ satisfaction and hospitals’ profitability using LSS.

Despite the increasing demand for renewable energy (RE) as a low-carbon energy source, the transition to RE is very slow in many regions, including Oman, the case country for this study. It is critical to offer strategic insights to energy supply chain participants towards the sustainable transition to renewable energy (STRE). The purpose of this study is to identify viable RE sources in Oman as a case study of a GCC member country, develop a comprehensive framework of STRE, and suggest future research opportunities.

The paper addressed this problem through a country/regional study of Oman by conducting a systematic literature review (SLR) of RE-related peer-reviewed publications spanning over 21 years from January 2000 to February 2021. The qualifying articles are evaluated using template analysis qualitatively to identify viable renewable energy sources, build a holistic framework of STRE and recommend future research opportunities.

Findings confirm the potential of solar, wind, biomass and geothermal energies driven by environmental, economic and social sustainability concerns. However, results suggest that to fast-track the STRE, more emphasis should be accorded to solar and wind energies owing to the geographical composition of Oman. Findings reveal that policies and regulations, advanced and cost-effective technologies, subsidy regimes, grid connectivity and capacity, storage capacity and land availability influence the STRE. Gaps in the literature are identified from the results to clarify and suggest future research opportunities.

To the best of the authors’ knowledge, this is the first study that conducted an SLR that was evaluated using the template analysis technique to build a novel and updated framework that facilitates a crystalline understanding of STRE to guide policymakers and professionals in strategic decision-making.

The lack of a direct link between business value and sustainability is a critical roadblock to truly embedding sustainability in business strategies. Before launching the sustainability journey, every organisation should answer the question: “What value would this strategy offer our organisation?” Conversely, when organisations are opportunistic toward quick profits, the negative consequences of one domain spill over to another. The desire to produce more may result in overproduction, overconsumption or environmental pollution.

To give a complete analysis of sustainable capabilities, this study combines current theoretical understanding from past literature, followed by exploratory interviews and a thorough case study. The case study ventured into uncharted territories, unveiling an exciting new sphere of value catalysed by the mechanisms of sustainable co-creation. Additionally, it exposed thought-provoking motives driving supply chain actors’ unwavering commitment to ethical decision-making, even amidst towering challenges.

Our empirical lens reveals the hidden mechanics of resource sharing and the genesis of newfound value, illuminating previously obscure corners of the sustainability field. Moreover, it sheds light on retailers striving to cultivate green retail supply chains. It delivers an actionable framework that bolsters business sustainability and fuels competitive edge, which is vital in the rapidly evolving landscapes of emerging economies.

This study offers insights into the sustainable value-creation mechanism in ALPHA, a Malaysian retailer, uncovering how supply chain actors’ business activities generate economic, social and environmental performance.

This study aims to gain a deeper understanding of triggers of psychological distress among Jordanian patients with heart failure (HF).

A phenomenological study was adopted. In-depth, semi-structured, audio-taped interviews were conducted for 25 patients with HF. The analysis was done using interpretative phenomenological analysis.

The main theme of the findings can be expressed as “faced with stressors that are unable to cope with”, which encompasses circumstances and contexts associated with the psychological distress they faced. The following four sub-themes emerged from the data: being endorsed in significant life changes, feeling guilty about being a burden, financial burden aggravating stress and feeling overwhelmed by the fear of death.

The findings revealed that psychological distress is affected directly by many triggers. The findings indicate the need for informing health-care providers to support these patients and address the challenges and develop clinical guidelines to assess psychological distress among these patients.

This research examines the relationship between the green version of intellectual capital (IC) (measured through green versions of human, structural and relational capitals (GHC, GSC and GRC)), co-creational capital (CC), green innovation (GI), technological innovation (TI) (measured through artificial intelligence) and start-up competitive advantage (SCA).

An online questionnaire collected data from 275 participants. To test the hypotheses, the data were analyzed using SmartPLS.

The results confirmed the positive influence of GSC and CC on TI and GI, GRC with GI and that of GI and TI with SCA. The results also reveal that IC can influence innovation and describe how innovation can drive the competitive advantage (CA) of start-ups.

This self-report study examines the associations by collecting data at one point in time, which results in methodological limitations regarding the generalization of the results. The second limitation is that the findings are limited to start-ups.

This research work examined a model that combined three components of green IC, customer capital, two forms of innovation and CA. These associations have not been previously examined yet can provide useful insight into what drives green and TIs and how they further influence competitiveness. This study provides unique inferences that improve the value of the literature on IC and innovation, using start-ups as context.

This paper aims to summarize the radiological interventions that can be used by obstetricians and gynecologists.

E-health systems apply in all hospital sectors in the world; interventional radiology (IR) now includes transcatheter and percutaneous techniques that can be applied to various organ systems, including the female reproductive system and pelvis. Interventional radiologists can now offer many services to obstetricians and gynecologists. With the advent of new procedures and refinement of existing techniques, there are now a number of procedures that can be used to treat both vascular and non-vascular diseases. This review summarizes the radiological interventions that can be used by obstetricians and gynecologists.

This review is intended to help gynecologists and obstetricians understand the role of IR in their specialty. Many valuable vascular and nonvascular interventional services can be provided by radiologists for both obstetric and gynecological indications. Many of these IR procedures are minimally invasive with less risk to the patients.

IR is now being used to treat some conditions encountered in obstetrics and gynecology, in particular, uterine leiomyomas, placenta accreta, postpartum hemorrhage and pelvic congestion syndrome. Moreover, with the help of IR, radiologists can also manage several nonvascular pathologies, including drainage of pelvic abscesses, fallopian tube recanalization, image-guided biopsy and fluid collections involving ovarian lesions. The major challenges faced when performing obstetric IR procedures are reduction of radiation exposure for the patient and fetus and preservation of fertility. This review highlights the role of IR in the treatment of various vascular and nonvascular pathologies encountered in obstetrics and gynecology.