Earnings management at the time of the IPO is an important issue because it can lead investors to pay an unreasonable price for their shares. The paper reviews whether IPO firms engage in earnings management discretionary behaviour, by focusing on the accrual-based earnings management (AEM) models. It also determines on the influence of opportunistic behaviour and ownership control mechanisms towards earnings quality of IPO firms. The Jones, Modified Jones, Performance Matched, and Total Accrual Models wiil be used to investigate accrual activity behaviours in IPO firms. The quality of financial reporting in IPO firms is expected to be enhanced by limiting the opportunistic managerial discretion and ownership control mechanisms.
The research aims to measure secondary school students career maturity level. The research also attempts to find out whether those variables are related to other variables such as gender and educational stream. A total of 1060 respondents from 106 regular daily national secondary schools in Terengganu have been identified as research sample and they are selected through systematic random sampling process. This survey type of research uses a set of questionnaire and interview protocol. The questionnaire comprised three sub scales: (i) Personal information and student involvement in career guidance and counseling programme, (ii) Career Maturity Inventory. The alpha value for career maturity is 0.92. Data had been analyzed using descriptive analysis i.e. frequency, percentage, t-Test, mean, and standard deviation. Besides, inferential analysis such as ANOVA and linear regression is also applied to test research hypothesis. The result indicates that in general career maturity among the students ranking from low to medium level. It has also found that students’ career maturity are significantly different based on gender and educational stream. However, there is no significant difference between the students’ career maturity based on race. The report concludes although career guidance and counseling programme activity plays important role in the development of the two variable. The findings have important implications for development of career guidance and counseling programme in schools. Key Words: Career Maturity, Career Guidance, Career Counseling Programme. Kajian ini bertujuan untuk mengukur tahap kematangan kerjaya pelajar-pelajar sekolah menengah. Kajian ini juga meninjau sama ada kedua-dua pemboleh ubah tersebut dapat dikaitkan dengan pemboleh ubah-pemboleh ubah lain seperti jantina dan aliran atau jurusan pengajian. Sampel kajian terdiri daripada 1060 orang pelajar yang dipilih dengan kaedah pensampelan rawak bersistematik daripada 106 buah Sekolah Menengah Kebangsaan Harian Biasa di negeri Terengganu. Kajian yang dijalankan secara tinjauan ini menggunakan soal selidik. Soal selidik yang digunakan untuk memungut data mempunyai dua skala kecil iaitu; (i) Maklumat dan biodata diri dan (ii) Inventori kematangan kerjaya, yang telah diuji dan didapati mempunyai kesahan dan kebolehpercayaan yang tinggi, iaitu nilai alpha bagi kematangan kerjaya ialah 0.92. Data yang dipungut telah dianalisis menggunakan analisis deskriptif iaitu peratusan, frekuensi, min dan sisihan piawai bagi menjawab soalan kajian, manakala analisis inferensi seperti Ujian-t dan ANOVA digunakan untuk menguji hipotesis kajian. Hasil kajian mendapati bahawa secara umumnya tahap kematangan kerjaya pelajar berada pada tahap rendah dan sederhana. Bagaimanapun, kematangan kerjaya pelajar didapati berbeza secara signifikan berdasarkan jantina, dan aliran atau jurusan pengajian. Kesimpulannya, tahap kematangan kerjaya pelajar turut dipengaruhi oleh faktor jantina, aliran atau jurusan pengajian. Justeru, sebarang aktiviti program bimbingan dan kaunseling kerjaya perlulah mengambil kira faktor-faktor pemboleh ubah tersebut. Kata kunci: Kematangan Kerjaya, Bimbingan Kerjaya, Program Kaunseling Kerjaya.
In line with the National Education Philosophy (NEP), the Malaysian Education Blueprint (2013)(2014)(2015)(2016)(2017)(2018)(2019)(2020)(2021)(2022)(2023)(2024)(2025) was launched in order to produce students who are capable of thinking constructively and able to face the obstacles, while developing leadership skills and potential in students. However, family functioning also plays a role in developing students' resilience and positive thinking. Therefore, this study is to identify the relationship between family functioning, resilience, and cognitive distortion among students. The quantitative approach was used in this study, while the cross-sectional surveys applied in the data collection process. The instruments used were Family Adaptability and Cohesion Evaluation Scales III, Resilient Scale, and Cognitive Distortion Scale. A total of 376 respondents from daily secondary school students in the Northern Zone Malaysia were participated in this study. Systematic random sampling and disproportionate stratified random sampling had been used. Quantitative data were analysed by Pearson Correlation using the Statistical Package for Social Science for Windows (SPSS). The findings showed a significant relation between family functioning, resilience, and cognitive distortion. In conclusion, this study has builds a significant theoretical framework about family functioning, resilience, and cognitive distortion among students, as well as being able to contribute to various parties such as school management, counsellors, parents, and researchers in order to produce future leaders who capable in various aspects.
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