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This study aims to extend the current literature on International Financial Reporting Standard (IFRS) teaching by examining the argument by Hodgdon et al. (2013) that arranging accounting prescriptions into the level of concept, principle and rules is helpful to students in comprehending the complex set of accounting standards. Besides, the study aims to attest the argument that analogy is a useful tool in teaching, especially when dealing with complex knowledge or concepts.

The study used a 3 × 2 between-subjects design, which includes the independent variables of the three-step teaching method (concept-only, concept + principle and concept + principle + rules) and the presence or absence of analogy.

The findings support Hodgdon et al. (2013). However, the combination of Hodgdon et al.’s (2013) technique with analogy resulted in only better-perceived comprehension under the concept-only condition.

There are limitations to the use of analogy as an instructional tool. The reasoning behind an analogy is that it is produced from different fields in which the target and source topics have only some similarity in structure or function. This suggests a limited capacity in which the source topic can be used to fully explain a targeted topic, and thus caution needs to be exercised in the use of analogy as a teaching tool. Additionally, this study uses a perceived understanding of control in IFRS 15. While perceived understanding may likely result in actual comprehension, there is a possibility that this may not be the case. Finally, this study did not consider about how rule comprehensiveness is affected.

The findings of this study provide a useful combination of teaching tools to educators on how to deliver technical business subjects such as accounting effectively.

This paper aims to answer the call by Hodgdon et al. (2013) to verify the effectiveness of teaching IFRS via the three-step approach. In addition, this study extends the literature by examining whether an analogy could be used with the three-step approach to effectively improve students’ understanding of IFRS.

This study uses the unique setting of unusual market activity (UMA) replies to examine the market reaction and the effects of disclosure and investor protection amid information uncertainty.

A total of 1527 hand-collected UMA replies from the interlinked stock exchanges of Indonesia, Malaysia, Thailand and Singapore for the period of 2015–2017 were analysed using event study and Heckman two-step methods with market and matched control firm benchmarks.

The overall results support the uncertain information hypothesis. The UMA replies with new information were also found to reduce information uncertainty, but not information asymmetry, and they are complementary to investor protection in enhancing abnormal returns. The overall finding suggests that the UMA public query system can be an effective market intervention mechanism in improving information certainty and efficiency.

This study provides insight on the effects of news replies and investor protection on abnormal returns, and support for the uncertain information hypothesis. The finding is useful to policymakers and stock exchanges as they seek to understand how to alleviate investors' anxiety and to create an informationally efficient market. Nevertheless, this study is limited by the extensiveness of the hand-collected UMA replies and also the potential issue of simultaneity-induced endogeneity.

This study uses UMA replies and cross-country data taking into account the effects of market surroundings such as information uncertainty and the level of investor protection on market reaction.

Objectively, this study aims to recognise the antecedents that influence the managers’ environmental practices behavioural intention and its impact on their companies’ performance, namely, environmental and perceived future financial performance.

Standardised structured questionnaires are distributed through the investor relations department where the targeted respondents must be ranked manager position and above. A total of 107 usable responses were collected. To analyse the data collected, partial least square structural equation modelling is use.

Empirically, subjective and corporate norms are positively influencing the managers’ environmental practices intention. Corporate norm has the greatest effects among the antecedents. Furthermore, managers’ environmental practices intention is also found influential to their behaviour. Subsequently, the managers’ environmental practices behaviour is also positively influencing both environmental and perceived future financial performance. In which, managers’ environmental practices behaviour has a larger effect on their companies’ environmental performance. Finally, environmental performance is also positively influencing the perceived future financial performance.

This study enhance the theoretical framework by integrating the extended theory of planned behaviour and norm activation model and extend the original theory of planned behaviour. Also, the greatest effect on corporate norm suggests companies to embrace corporate responsibilities internally to protect the environment. Practically, this study also provides few suggestions to the management so that they can cultivate environmentally friendly behaviour among the employees.

This study is integrating the extended theory of planned behaviour and norm activation model to examine the antecedents to the environmental practices intention among managers of the Malaysia listed companies and extends the original theory of planned behaviour to examine the impact of environmental practices behaviour to companies’ performance.

The purpose of this paper is to provide insights on how a firm's size is related to risk taking of Malaysia's insurance companies, from 2000‐2010.

The sample used for empirical testing in this study comprised direct insurance firms licensed under Malaysia's Insurance Act 1996, for the time frame between 2000 and 2010. Pearson's correlation, fixed and random effects models, and the system Generalized Method of Moments (GMM) method were used in this study.

Both the fixed effects and the system GMM panel data regression models suggested a positive link between the insurance firm size and underwriting risk. For the robustness test, the results of the analysis using changes in data broadly resemble the outputs of the levels estimation.

The sample of this study is limited to Malaysia's insurance sector only.

Advocates of the too‐big‐to‐fail (TBTF) theory believe that government support and the guarantee of a financial bailout are warranted for large financial institutions facing crises, for the main purpose of avoiding disruptions within a country's economy. The drawback, however, may be that the TBTF doctrine is the culprit behind excessive risk taking by insurance firms of large proportions. A number of regulatory concerns have been raised and addressed from this study.

The purpose of this paper is to identify the relationships between risk management committee characteristics and risk taking of the Malaysia's insurance companies, from 2003‐2011. The paper aims to examine three identified characteristics of a risk management committee, namely, size, independence, and number of meetings.

The sample comprises 329 observations throughout the nine years' time frame until 2011. Pearson's correlation, pooled ordinary least squares regression, and panel regression model are used in this study. Sensitivity testing with an alternative measure of underwriting risk is also performed.

Out of the three characteristics, size and committee independence appear to be negatively associated with underwriting risk. Meanwhile, the frequency of risk management committee meetings is insignificant in this study.

The sample of this study is limited to the Malaysia's insurance sector only.

A risk management committee is an influencing force for risk oversight and the internal control system. The empirical evidence enriches the understanding of corporate governance in the context of the role of a risk management committee.

Organizations worldwide are integrating sustainability into their operations to reduce the damage they do to the environment and to earn a better reputation in society. Scholars have acknowledged the role of environmental transformational leadership (ETL) in creating pro-environmental behaviors (PEBs). The manufacturing sector has shown interest in accepting an environmental management system (EMS) and fostering a mechanism for what is called perceived support organizational support for the environment (POSE). Voluntary PEBs taking the form of organizational citizenship behavior toward the environment (OCBE) increasingly interests researchers because it is important for the success of the EMS in the manufacturing sector. This study aims to investigate the mediating role of the EMS and POSE in the relationship between ETL and OCBE within ISO14001-certified Malaysian manufacturing firms.

A quantitative design was used based on a positivist approach. The data of 216 manufacturing firms were targeted using random probability sampling via a survey questionnaire. Later, the data were analyzed through the structural equation modeling (SEM) method using the SmartPLS 3.3.3 software.

Research findings confirmed a significant direct positive relationship between ETL and OCBE. Also, they confirmed the mediating role of the EMS and POSE in the relationship between ETL and OCBE among ISO14001-certified Malaysian manufacturing firms.

This research has vital ramifications for both managers and organizations. Manufacturing firms should modify the traditional OCB towards pro-environmental OCBE using key antecedents, e.g. ETL, EMS and POSE.

The study analyzed the impact of ETL on OCBE through the mediating role of PSOE and the EMS. Here the focus is on the impact of OCBE key antecedents, i.e. ETL, EMS and POSE in predicting OCBE among ISO14001-certified Malaysian manufacturing firms.

Protein-energy wasting is a common complication among patients with kidney failure undergoing dialysis. This study aims to develop a homemade oral nutrition supplement (ONS) to fulfill the energy and protein requirements of these patients.

Three formulations of homemade ONS were developed using soybean milk, whey protein isolates and canola oil. Two of these formulations were flavored with pineapple and honeydew juices, respectively. The energy and macronutrient contents were determined using proximate analyses, and mineral contents were determined using inductively coupled plasma optical emission spectroscopy. The acceptance of homemade ONS for five attributes, namely color, taste, odor, consistency and overall acceptability, was assessed using the nine-point hedonic scale.

The homemade ONS provided 198–212 kcal and 8.4–9.6 g protein per 100 mL, which were comparable to commercial products. Similarly, the sodium (45–65 mg/100 mL) and phosphorus (56–66 mg/100 mL) contents were on par with commercial products. However, the potassium content of homemade ONS was higher, ranging from 141 to 155 mg per 100 mL. The sensory evaluation indicated that the formulation added with honeydew juice had a similar degree of acceptance as the commercial ONS, while formulations containing pineapple juice and without added fruit juice were less favored.

A few studies have investigated the development of food products for individuals with kidney failure on dialysis. However, to the best of the authors’ knowledge, this is the first study to focus on developing a homemade ONS specifically tailored to meet the unique nutritional needs of hemodialysis patients. In addition, this research included a comprehensive assessment of the beverage’s nutritional content and sensory attributes.