Purpose This study aims to examine the factors affecting brand image and consumer satisfaction towards Islamic travel package in Malaysia. Design/methodology/approach This study used a cross-sectional design and quantitative method in examining the factors affecting the brand image and consumer satisfaction on Islamic travel package. This study has chosen Google form as a platform to collect the data. Findings The findings revealed that product quality, Islamic physical attribute and Islamic belief have a significant positive effect on brand image and consumer satisfaction. The findings confirmed that product quality, Islamic physical attribute and Islamic beliefs are the crucial tools for brand image that leads to the satisfaction of Muslim consumers on the Islamic travel package. Originality/value This paper addresses understudied aspects of brand image and consumer satisfaction towards Islamic travel package in Malaysia. It provided useful insights into the product quality, Islamic physical attribute and Islamic belief on brand image and consumer satisfaction towards Islamic travel packages. Tourism companies should improve and update their package based on the religious perspective to attract Muslim consumers.

Purpose This study aims to examine the relationship between the presence of a Malay director on the board and financial statement fraud in Malaysia. Further, the authors investigate whether financial statement fraud firms improve their governance mechanisms compared to non-fraud firms subsequent to the fraud year. Design/methodology/approach The authors use hand-collected data comprising 76 financial statement fraud and 76 non-fraud firms over a period of eight years from 2001 to 2008. Findings Using a univariate and logistic regression model, the results demonstrate a significant positive relationship between the proportion of Malay directors on the board and the financial statement fraud. The authors also find that fraud firms significantly increase the proportion of independent directors on their boards, increase the frequency of board and audit committee meetings and reduce duality subsequent to the detection of financial statement fraud compared to the non-fraud firms. Originality/value The findings of the study are useful to policy-makers, regulators, firms and investors.

Purpose While it is perceived that adoption reflects acceptance, the purpose of this paper is to argue that individual usage is critical and cannot be guaranteed by mere adoption. This study, therefore, focuses on the factors (i.e. performance expectancy, perceived trust, perceived risk, facilitating condition, and perceived enjoyment) contributing to the adoption and ultimately usage of social media as a business platform among student entrepreneurs in Malaysia under the premise of the unified theory of acceptance and use of technology (UTAUT). Design/methodology/approach This study adopts a cross-sectional design and quantitative data are collected from 300 selected respondents listed as student entrepreneurs in the entrepreneurship centers of all public universities within Peninsular Malaysia. Findings Performance expectancy, perceived risk, perceived trust, and perceived enjoyment have a significant effect on the adoption of social media leading to its usage as a business platform. Findings also report a significant mediating effect of adoption of social media on the relationship between performance expectancy, perceived trust, perceived risk, and perceived enjoyment with the depth of social media usage. Research limitations/implications In order to promote entrepreneurial activities among student entrepreneurs using social media as a business platform, programs and policies should focus on improving cyber security and value-added services. Originality/value This study puts forward and tests the original UTAUT model to assess the adoption and depth of social media usage as a business platform among young student entrepreneurs in Peninsular Malaysia, which provides a foundation for the design and implementation of programs and policies that promote entrepreneurial activities using social media among student entrepreneurs in Malaysia.

The adoption of innovative technology has always been a complex issue. The agriculture sectors of developing countries are following unsustainable farming policies. The currently adopted intensive farming practices need to replace with conservative agriculture practices (CAPs). However, the adoption of CAPs has remained low since its emergence and reports have suggested that the use of CAPs is scant for sustainable farm performance. This article aims to study three scenarios: Firstly, the influence of personal and CAPs level factors on the intention to adopt CAPs; secondly, the influence intention to adopt CAPs, facilitating conditions and voluntariness of use on the actual use of CAPs; and thirdly, the impact of the actual use of CAPs on sustainable farm performance. This study is based on survey data collected by structured interviews of rice farmers in rural Pakistan, which consists of 336 samples. The final analysis is performed using two methods: (1) a well-established and conventional way of Partial Least Squares Structural Equation Modeling (PLS-SEM) using Smart PLS 3.0, and (2) a frontier technology of computing using an artificial neural network (ANN), which is generated through a deep learning algorithm to achieve maximum possible accuracy. The results reveal that profit orientation and environment attitude as behavioural inclination significantly predicts the intention to adopt CAPs. The perception of effort expectancy can significantly predict the intention to adopt CAPs. Low intention to adopt CAPs caused by the low-level trust on extension, low-performance expectancy, and low social influence for the CAPs. The adoption of CAPs is affected by facilitating conditions, voluntary use of CAPs, and the intention to adopt CAPs. Lastly, the use of CAPs can positively and significantly forecast the perception of sustainable farm performance. Thus, it is concluded that right policies are required to enhance the farmers’ trust on extension and promote social and performance expectation for CAPs. Besides, policy recommendations can be made for sustainable agriculture development in developing and developed countries.

This study investigated the mediating and moderating effects of competitive advantage and access to working capital, respectively, on the relationship between entrepreneurial competencies and informal microenterprise economic performance in Senegal from the lens of resource-based view theory (RBV). Data were randomly gathered using the cross-sectional research design from 356 informal micro-entrepreneurs operating in the informal sector. The study outcomes revealed that entrepreneurial competencies and competitive advantage emerged as significant predictors of economic performance for informal microenterprises in Senegal. On the contrary, access to working capital displayed an adverse moderating effect, while competitive advantage exhibited a partial and positive mediating effect on the relationship between entrepreneurial competencies and economic performance of informal microenterprises. The Important and Performance Matrix Analysis (IPMA) results signify that the most significant considerations for the economic performance of informal microenterprises in Senegal were competitive advantage, access to working capital, commitment competency, and relationship competency. Simultaneously, this study expanded the reach of RBV by enhancing our understanding pertaining to the mediating and moderating roles in the relationships among entrepreneurial competencies, competitive advantage, and access to working capital towards improving the economic performance of informal microenterprises across developing countries. Since many have lost their jobs due to the Coronavirus Disease 2019 (COVID-19) pandemic, the Government of Senegal and its policymakers should place more emphasis on the importance of informal entrepreneurship, such as provision of low-interest credit facilities for their working capital, as well as thorough training in the strategic advantage and competencies domains. This is because informal entrepreneurs have the ability, via jobs creation and income generating activities, to contribute to the economic growth of the country.

Social media has been identified as a platform for student entrepreneurs to sell products and services, and to interact and connect with customers. However, the factors contributing to the adoption of social media as a platform among student entrepreneurs in Malaysia have not been established. This article aims to identify factors affecting the adoption of social media as a business platform among student entrepreneurs in Malaysia. This study employed a cross-sectional design and quantitative data was collected from 300 selected student entrepreneurs listed in the ‘entrepreneurship centres’ in all public universities in Peninsular Malaysia. Findings suggest that performance expectancy, perceived trust, perceived enjoyment and perceived risk have a significant positive effect on the adoption of social media. It is noted that there is a significant positive moderating effect of social influence between the relationship of facilitating conditions and the adoption of social media. Student entrepreneurs adopt social media as a business platform if they believe it improves their performance. Risk and trust are the most important factors influencing the adoption of social media as a business platform. Based on the findings, government agencies should promote social media as a business platform by instilling trust in the system with the hope that it will positively affect students’ entrepreneurial activities using social media as a business platform.

Purpose We examine whether the fraud firms are engaged in real earnings management and accrual earnings management prior to the fraud year in the Malaysian context. Design/methodology/approach Our sample comprises of 65 financial statement fraud and 65 non-fraud firms over a period of eight years from 2001 to 2008. Findings Using the abnormal cash flow from operations (CFO) and abnormal production costs as the proxies for real earnings management, we find that financial statement fraud firms engage in manipulating production costs during preceding two years of the fraud event. However, our results show that financial fraud firms engage in manipulating CFO prior to the fraud event. Additionally, we find that financial statement fraud firms prefer to manipulate earnings using accruals relative to real earnings prior to the fraud year. Originality/value Our results demonstrate that real earnings management is more aggressive in financial statement fraud firms compared to the non-fraud firms in the four years prior to fraud.

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