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This study aims to investigate the influence of personal factors on the buying behavior of consumers with the intentions of sales promotion in the fashion industry. Precisely, it focuses on the marketing techniques and practices in sales promotion activities to influence the buying intentions of consumers in personal ways.

Based on a comprehensive literature review of personal factors, sales promotion and buying behavior, this study has applied a positivist approach to collect data in quantitative way through questionnaires-based survey. The study has analyzed the collected data using structural equation modeling through smart partial least square.

Personal factors and its sub-dimensions such as market maven, stability and open minded have demonstrated a positive relationship in the conceptual construct. In the same manner, sales promotion and its sub-dimensions like social factors and physical layout have also positive effects.

This study is only limited to the fashion industry of Pakistan and future research may be conducted in other services and manufacturing industries. Future research may assess the role of moderating variables like gender.

This study clarifies the influence of personal characteristics on consumers buying behavior in sales promotion activities in the fashion industry to achieve business objectives.

By integrating personal factors and sales promotion literature, the main contribution of this paper is the analysis of personal characteristics and promotional practices in the fashion industry of Pakistan, during Eid-ul-Fitter holidays to enhance the consumers buying behavior. Precisely, this study has assessed the effect some unique characteristics of consumers like market maven, stable, open minded and agreeable on their buying behavior in sales promotion activities. This study has apprised marketing professionals to apply the conception of personal characteristics in sales promotion activities to boost up the buying behavior of consumers in enthusiastic way.

This study investigates the extent to which performance measures (PMs) are used, the relationship between multidimensional PMs and firm performance and the factors related to firms' PM use.

The authors surveyed a sample of Malaysian manufacturing firms. Participants responded to a questionnaire indicating their use of PMs, firm performance, level of managerial commitment, degree of environmental uncertainty and firm's use of technology.

The results indicate a high degree of PM use related to financial indicators, internal efficiency and customer-related metrics. The results also demonstrate that firm performance has significant positive relationships with use of PMs related to quality and customers, efficiency, innovativeness and social responsibility, as well as comprehensive PM use. Industry variation, firm size, technology use and environmental uncertainty are also significantly related to PM use.

Performance measurement systems (PMSs) are an important tool for improving organisational strategy in rapidly changing markets. These findings underscore the significant role of PMSs in manufacturing firms' performance, including emerging economies. The results suggest that individual PMS approaches should align with each firm's evolving needs and the characteristics of the sector and environment in which each firm operates.

This study advances understandings of the contingency approach to PMSs in manufacturing environments.

This study aims to explore corporate social responsibility (CSR) implementation in small and medium-sized enterprises (SMEs) and examines the role of management accounting practices (MAPs) in the relationship between CSR and performance in SMEs.

A questionnaire survey was conducted among 1,000 SMEs in the southern region of Malaysia, and 203 valid replies were received.

The results indicate that most SMEs are informed about their social responsibilities across several CSR dimensions. There is evidence that supports the significant direct relationship between CSR and firm performance, and MAPs significantly and indirectly contribute to the effect of CSR on firm performance.

The findings contribute to an understanding of how the integration of CSR and MAPs can amplify the effect of CSR implementation on performance in SMEs. The finding may be useful for the relevant policymakers to increase socially responsible activities among SMEs to spur further growth for SMEs and society. SMEs may acknowledge MAPs as a significant intermediary in making CSR activities financially and operationally feasible.

The purpose of this study is to examine the relationships between leverage and firm’s performance in Malaysia by framing the relationship under the tradeoff theory and agency cost theory.

Based on insights drawn from the existing literature, we opted for fixed effects and system two-steps GMM models to establish the hypothesized relationship between leverage and performance. We analyzed 528 nonfinancial firms listed on the Bursa Malaysia Stock exchange for the period of 12 years (2005–2016).

The outcomes show that the leverage ratio improves the firm performance, consistent with leverage serving as an effective strategy in constraining managers from building their personal empire, revealing a proportionately greater benefit for Malaysian firms than the cost to debt financing. The authors also find that a positive relationship between leverage and firm performance switch to the negative when the level of leverage reaches beyond the optimal level. Consequently, switching from positive to negative indicates that debt has a twofold (nonlinear) impact on firm performance.

Our research provides several implications to potential stakeholders. For investors, firms having lower leverage ratios could achieve superior performance, thus investing in corporations pursuing higher performance. Managers should therefore strive for achieving higher performance to meet the needs of investors and shareholders. From the researcher’s perspective, our research suggests the need to go away from the searching linear association between leverage and firm performance and the relevance of nonlinear correlation. Moreover, our research can help managers to understand how their lender relates to their debt to assets ratios. Thus, they can design an optimal level of leverage that not only improves the firm’s performance but also reduce the associated costs.

To the best of the author’s knowledge, this is the initial attempt in the context of Malaysia that documents evidence indicating that the lower leverage is likely to create value for shareholders while a higher debt ratio reduces firm profitability.

The purpose of this paper is to investigate factors that affect the use of management accounting practices (MAPs) in Malaysian medium-sized firms in manufacturing sector.

A quantitative research design involving the use of postal questionnaire was carried out to investigate the influences of key contingent factors on MAPs. The survey was conducted to 500 Malaysian medium-sized firms in manufacturing sector which elicited 110 useable responses.

The results indicates that size of the firm, intensity of market competition, commitment of owner/manager of firm and advanced manufacturing technology have significant influences on the use of certain MAPs. Thus the research provides support for a contingency-based explanation for the use of MAPs and identifies new variable such as commitment of owner/manager as one of a key factor that affect the extent of use of MAPs in smaller firms.

The research focused on medium-sized firms in manufacturing sector. Therefore the empirical research results may lack generalizability to the overall Malaysian small and medium-sized enterprises (SMEs). Future study might investigate whether there is a variation of the significant contingent factors in medium-sized firms across economies.

This research fills in the significant research gap and provides a start for further research into MAPs among SMEs based on a contingency approach.

The results contribute to a better understanding of the factors underlying the development of MAPs among smaller firms.

The paper discusses key contingency factors influencing MAPs in larger firms and SMEs and how these factors could affect the use of MAPs in smaller firms’ context.

The purpose of this paper is to provide an insight into the voluntary corporate governance disclosure and AC practices among Malaysian property listed companies. Along with that, the influence of AC characteristics on voluntary corporate governance disclosure was also examined.

The study used the content analysis of annual reports to extract voluntary corporate governance disclosures and audit committee (AC) practices. The relationship between voluntary corporate governance disclosures and AC characteristics was examined by using the panel data regression analysis.

Based on the results of the study, it can be concluded that all three variables: AC size, AC independence and AC meetings are the factors that influence the level of voluntary corporate governance disclosure among sampled companies.

This study provides an overview of voluntary corporate governance disclosures practices, which have shown an increasing trend of information disclosed by Malaysian listed property companies. Additionally, the AC structure was also found satisfactory with highly independent and higher number of meetings as required by Malaysian Code of Corporate Governance and Bursa Malaysia requirement.

By filling the gap identified in this study, investors’ confidence will boost as they will have sufficient information about the Malaysian listed property companies – resulting in strengthening competitiveness and growth by attracting local and foreign investments in the country. The influence of AC attributes over the quality of disclosure among Malaysian listed properties companies is identified, and regulators introduce more explicit rules for AC mechanism for improving the disclosure quality. The increase in the quality of information provided in the annual reports will lead toward highly efficient and transparent stock market.

This study has provided an insight into corporate governance of listed companies in Malaysia, which will contribute to the extended literature. Along with that, it will also provide an overview of corporate governance structure among Malaysian listed companies to the policy makers.

This paper introduces the concept of manihah and develops a conceptual framework to address Malaysia's abandoned lands and food security issues.

This is a conceptual paper based on insights from the existing literature and secondary data on food security, abandoned lands and manihah. Based on the prevailing gaps, the study proposes a conceptual framework of the Manihah Agricultural Financing Model to address Malaysia's abandoned land and food security issues.

The proposed model can address abandoned lands and food security issues due to the new incorporation of manihah within Malaysia's agricultural and Islamic financial industries' milieu.

This is a conceptual paper mainly intended to spark a discussion on the potentiality of manihah.

The paper contends that Islamic banks have a crucial role in furthering the socio-economic development agenda under the value-based intermediation (VBI). The paper will also be an excellent introduction to Islamic bank practitioners in understanding manihah's relevance to their daily operation.

This paper introduces manihah as the potential solution to food security issues by utilizing abandoned lands.