Entrepreneurship has become a key part of economies, and having an entrepreneurial orientation for SMEs is essential for success. EO and dimensions may differ in different cultures and different countries, thus a cross-cultural validation is suggested by the existing literature, which is lacking Malaysian perspectives. The objective of this study is to examine the relationships between entrepreneurial orientation (EO) and business performances of Malay-based SMEs in Malaysia and used the Partial Least Square (PLS) approach for data analysis. The research model for this study was drawn from the literature on entrepreneurship. This study identified five entrepreneurial orientations and tested hypotheses on which EO has a significant influence on business performance with empirical data from a sample of 407 Malay-based SMEs in Malaysia. The PLS regression analysis shows that risk-taking, proactiveness, innovativeness, and achievement factors are the significant elements of entrepreneurship orientation. Nevertheless, one independent variable, i.e., autonomy does not exhibit any relationship. This study offers a significant contribution to the current literature by empirically analyzing the link between the subcomponent of EO and business performance, specifically in the Malaysian SME sector, which has not been explored comprehensively. The paper’s interesting findings can serve to remind entrepreneurs that they cannot neglect the element of EO in their activities, particularly the success of the business. The research could be useful for policymakers to obtain some ideas and develop policies to help SMEs in Malaysia. Specifically, to enhance the performance in the SMEs sectors, the government should enforce easy to use, consistent, and standardized policies in all SMEs sectors and for all other stakeholders in boosting these sectors.

Amid growing global concerns regarding sustainable governance, understanding the drivers of ESG disclosure is vital for promoting transparency and responsible corporate behavior. This study examines the peer effects of ESG disclosure among 32,187 observations from Chinese A-share listed firms between 2010 and 2021. This research employs an instrumental variable approach based on stock-specific idiosyncratic returns estimated via the Carhart four-factor model to address endogeneity concerns. The results confirm significant peer effects, suggesting that firms adjust ESG practices in response to their industry counterparts. These effects are significantly moderated by firm-level characteristics, including information asymmetry, corporate reputation, and market competition, as well as by external conditions such as economic policy uncertainty, business environment volatility, and institutional quality. This research defines peer groups by industry affiliation and conducts robustness tests using ESG risk clustering to address classification bias. This study contributes to the literature by strengthening causal inference and refining the understanding of peer-driven ESG behavior by integrating institutional theory, signaling theory, and information economics. The findings offer practical implications for policymakers, investors, and corporate managers seeking to promote ESG convergence through peer-driven incentives in diverse regulatory contexts.

Mobile technology is popular because it facilitates users in multiple ways. This technology is revolutionising the healthcare industry, and mobile-based wearable medical devices (WMDs) are becoming common. Technology adoption is always challenging, and technology value is based on the technology attributes and personal inclination towards using the technology. This study investigates how the perceived product value is influenced by compatibility, cost, personal privacy, technology accuracy, and usefulness. The perceived product value instigates the intention to use wearable medical devices and health motivation (HMT), and the intention to use promotes the adoption of WMDs. Furthermore, the relationship between the intention to use and the adoption of WMDs is moderated by HMT. The current work employed a cross-sectional research design, and data were collected through an online survey of Malaysian adults. Data analysis was performed using partial least squares structural equation modelling (PLS-SEM). The analysis revealed that the WMDs' compatibility, cost, and technology accuracy significantly influenced the WMDs' value. Besides, the perceived product value impacted the intention to use WMDs, while HMT and intention to use WMDs insignificantly influenced the adoption of WMDs. Finally, HMT significantly moderated the relationship between the intention to use and the adoption of WMDs. This study also reports the limitations and future research opportunities.

Objective: In today's workplaces, emotional intelligence, and work-life balance have gained prominence for their substantial impact on job performance, leading to increased productivity and successful careers. This study explores the relationship between these factors among Malaysian employees. It also investigates the roles of job satisfaction and job involvement. Method: We surveyed 150 employees from diverse Malaysian organizations and used Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the data. Result and conclusion: Our findings reveal that emotional intelligence, job involvement, job satisfaction, and work-life balance positively influence job performance. Emotional intelligence and work-life balance significantly affect job satisfaction. However, the connection between work-life balance and job performance is not statistically significant. Additionally, job satisfaction does not mediate the relationship between job involvement and job performance. Research implications: This study emphasizes the importance of prioritizing employee engagement and well-being, offering organizations benefits such as improved productivity, enhanced performance, increased loyalty, reduced turnover, cost savings, and greater employee satisfaction. Originality/value: Investing in employee well-being is a path to both individual and organizational resilience, success, and prosperity.

Zurri waqf stands as an alternative for estate planning upon the death of one's parents. Despite having current alternative such as will writing, faraid and hibah, zurri waqf is viable as instrument to distribute wealth to the loved ones. Data given by Jabatan Ketua Pengarah Tanah dan Galian (JKPTG) in 2019 shows a total of RM60 billion of unclaimed property had been recorded. Amongst of the causes are; absence of will writing and little knowledge of wealth management from the heirs. Thus, zurri waqf stand as one mechanism which can be practiced to assist the parentless child in surviving their lifes. Therefore, the objective of this study is to identify the zurri waqf instrument as an estate planning and to identify the zurri waqf management procedures in Malaysia. This study is a qualitative nature in the form of interview and content analysis. This paper benefits readers and researchers involved in gaining more knowledge about zurri waqf as a suitable instrument for the estate planning of Muslim property such as land cultivated as agriculture and involving the participation of beneficiaries in waqf assets development that can bring significant impact in the future. In addition, the zurri waqf management procedures need to be improved in order to encourage its implementation in the future.

Does IFRS Drive Information Asymmetry Reduction? Evidence from Asean-6 Countries