Humanities and Social Sciences Letters

Board process and moderating effects of company secretaries’ attributes on real earnings management in Malaysian listed companies

2026-02-09T21:46:27-06:00

This study aims to establish the relationship between board procedures and earnings management (REM), focusing on Malaysian listed companies during the period from 2017 to 2019. It examines the moderating influence of the company secretary. In analyzing the multicollinear relationships among various board processes and the role of company secretaries in moderating REM practices, the author employs the PCSE method. The analysis utilizes data from Thomson Reuters' Advance DataStream, Bursa Malaysia, company annual reports, and MyData. The results indicate that the length of the CEO’s term of office influences REM values. Specifically, if the organization’s head is appointed from outside the company, REM values tend to be lower. Conversely, if the CEO is internally promoted, REM values are relatively higher. The technical, commercial, and social characteristics of company secretaries impact the relationship between board processes and REM, highlighting their relevance to corporate governance measures and controversies related to earnings management standards. The study offers valuable recommendations for executives and directors aimed at improving the quality of corporate governance systems and decision-making processes. Furthermore, it provides a foundation for regulators and policymakers to enhance or establish governance frameworks that promote ethical business conduct, corporate transparency, and accountability.

Economic consciousness under pathologies: Evidence from Kazakhstan

2026-02-27T15:30:42-06:00

This study explores Kazakhstan's growing economic consciousness during a pathological economic environment characterized by widespread mistrust of institutions, perceptions of corruption, and systematic injustice. Data for this study came from a convergent mixed-methods survey of 500 people (ranging in age from 14–26 for students, 20–55 for workers, and 25–59 for entrepreneurs), as well as 20 semi-structured interviews with individuals representing each age group. The 35-item survey questionnaire measured opinions on economic values, socioeconomic attitudes, and institutional trust. Quantitative research found a negative correlation between youth optimism and confidence in institutions, and a favorable attitude toward change among the optimistic. The four main themes of the qualitative research that support these changes are: systemic skepticism and discontent, economic adaptability in an informal setting, young disenchantment with reform rhetoric from the government, and moral outrage over the privileges of the elite. Economic awareness is shaped by a combination of logical economic reasoning and emotional, generational, and moral reactions to how well institutions are doing their jobs, according to a thematic analysis of qualitative and quantitative data. More transparency, involvement of young people, and reforms to corporate regulations are important policy suggestions. Policymakers interested in the economic transition after the Soviet Union should use the research to influence their work, and it also lends credence to the idea that models of economic action should incorporate subjective narratives. There is a need for a broader knowledge of how people in Kazakhstan perceive, react to, and overcome economic dysfunctions since the country is particularly unusual owing to its reliance on oil and the history of centralized control.

A study on factors influencing user satisfaction and interaction with mobile healthcare technologies

2026-03-07T03:59:27-06:00

This paper examines the predictors of user satisfaction (US) and user interaction (UI) with mobile healthcare technologies, perceived ease of use (PEU), perceived usefulness (PU), information quality (IQ), privacy and security, and personalization. It also tests the mediating factor of user trust (UT) and the moderating factor of technology readiness (TR). Using a quantitative design, 280 mobile healthcare users in China were recruited through a structured questionnaire, with measurement scales based on validated studies. Data analysis was performed in SmartPLS to estimate measurement and structural models, as well as direct, mediating, and moderating relationships. The findings indicate that the five system characteristics have a strong and positive effect on US and UI. UT facilitates the impacts of these characteristics on both outcomes, while TR reinforces the correlations between UT and US/UI. The impacts of UT are stronger among more prepared users. By integrating the Technology Acceptance Model (TAM), the Information Systems Success Model (ISSM), and trust-based approaches, this study provides a comprehensive context for understanding mobile healthcare technology adoption. The results offer valuable theoretical and practical implications for system developers, healthcare professionals, and policymakers, emphasizing the importance of usability, information quality, security, personalization, trust, and technology readiness. This study is among the few that examine trust and readiness as factorial mechanisms influencing mobile healthcare engagement and satisfaction.

Workplace incivility and its impact on job performance among employees in Jordanian public universities

2026-03-09T03:14:09-05:00

Workplace incivility presents a challenge to the job performance of employees, including those in public universities. This form of mistreatment can lead to cognitive distraction and reduced work efforts among employees, ultimately contributing to a decline in organizational productivity. The current study aims at measuring the impact of workplace incivility on the job performance of personnel in public universities, considering incivility linked to the workplace itself on the one hand, and to the employees on the other. The study employed a descriptive-analytical survey approach and used a questionnaire to examine the forms of incivility that employees experienced and their effects. The findings revealed that, according to the analyzed occurrence rates, 71% of employees reported experiencing incivility in the workplace over the past five years, sometimes coinciding with harassment incidents. More specifically, 39% of employees encountered incivility once or twice, 25% faced verbal harassment, and 6% endured frequent incivility. This behavior was described separately from sexual harassment; the remaining analyses concentrated on this latter subgroup of employees. The study recommended creating a supportive work environment for employees by adopting motivational measures, such as financial and moral incentives and promotions, which positively impact employees and their performance levels.

The impact of ESG disclosure on business performance of Vietnamese listed companies

2026-03-17T13:54:02-05:00

This paper investigates the impact of ESG disclosure on the business performance of listed non-banking firms in Vietnam to fill the significant gap in the literature on ESG disclosure in developing countries like Vietnam, where challenges such as limited resources and measurement constraints exist. The data were collected from various sources, including annual reports, the World Bank, CafeF, and Vietstock, for 164 of the largest firms listed on the two stock exchanges of Vietnam from 2014 to 2023. The FGLS model was utilized to generate the statistical outcomes. The main finding is that ESG composite disclosure plays a significant role in business performance, yet the impact of its individual factors remains inconclusive. This study highlights how firms in developing economies should integrate ESG into their strategies, leveraging it as a tool for sustainable growth and competitive advantage.

Effectiveness of an existential group counseling program in reducing procreation anxiety among mothers of children with disabilities

2026-03-17T23:54:25-05:00

Although extensive research has been conducted to examine several forms of anxiety experienced by families of children with disabilities, procreation anxiety remains overlooked. Therefore, this study focuses on this form of anxiety and explores the effectiveness of a group counseling program in reducing the level of procreation anxiety among mothers of children with disabilities (MCD). A quasi-experimental design was employed to achieve the study's aim. The study recruited 40 mothers who were randomly assigned into two groups: an intervention group (n=20) and a control group (n=20). A multi-dimensional instrument was developed to measure procreation anxiety among the participants before the commencement and after delivering the program. Statistical measures such as means, standard deviation, and ANCOVA were used to examine the effect of the group counseling program in reducing procreation anxiety. Results revealed a high level of procreation anxiety, and a reduction was observed in the experimental group as a result of receiving the intervention. The results confirm the positive influence of the counseling program in diminishing emotional distress generally and procreation anxiety specifically. The current research, as well as existing literature, has demonstrated the effectiveness of these programs in helping families deal with their anxiety; therefore, it is highly important to involve families of children with disabilities, particularly mothers, in such programs.

Using the Stimulus-Organism-Response model to explain green entrepreneurial behavior among university students in Vietnam

2026-03-19T04:58:07-05:00

This study uses the Stimulus-Organism-Response (SOR) framework to clarify the mechanism by which external factors (university entrepreneurial support, external institutional support, and social support) influence students' entrepreneurship self-efficacy, green cognition, and financial support and explain students' green entrepreneurial intentions in the context of university students in developing countries like Vietnam. The hypotheses in the proposed research model were tested using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with a convenience survey sample of 1,220 students. The results indicate that university entrepreneurial support (UES) positively impacts students' entrepreneurial self-efficacy (ESE) and green cognition (GC). External institutional support (EIS) and social support (SS) positively influence financial support (FS). Entrepreneurship self-efficacy (ESE), financial support (FS), and green cognition (GC) positively affect students' green entrepreneurial intentions (GEI), and environmental values positively moderate the relationship between green cognition (GC) and students' green entrepreneurial intentions (GEI). Additionally, the study offers practical insights for promoting sustainable entrepreneurship through the role of university education, community support, and the development of student ability. It also provides a multidimensional perspective on how individuals develop green entrepreneurial intentions—not only from a psychological standpoint but also in terms of outside resource mobilization and external environmental influences.