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ECONOMIC POLICY UNCERTAINTY AND EARNINGS MANAGEMENT: DOES INSTITUTIONAL GOVERNANCE MATTER
No full textThis study examines how economic policy uncertainty (EPU) affects earnings management (EM), and how institutional governance moderates this relationship, using data from 27,598 firms across 22 countries from 2014 to 2021. We find that higher EPU increases accrual-based earnings management (AEM) and reduces real earnings management (REM), suggesting a shift to less observable EM methods. Strong institutional governance moderates the EPU–AEM relationship but has limited effect on REM. The moderating effect becomes more evident when accounting for complementary effects between AEM and REM, lagged EM, and past EPU. The impact varies by market classification, with AEM tends to respond in a greater extent to EPU in developed markets and REM more so in emerging markets. The findings imply that firms strategically adjust EM practices in response to EPU, with institutional governance playing a critical role in constraining such behavior. These insights highlight the importance of strengthening governance mechanisms, particularly in emerging markets, to enhance financial reporting quality under uncertainty.
JEL Classification: G38, M48, M41
EVALUATION OF THE DEVELOPMENT AND IMPLEMENTATION OF THE LEARNER-CENTERED TEACHING MODULE FOR PRESERVICE TEACHERS
No full textPurpose – The study is aimed at evaluating the development and implementation of the Facilitating Learner-Centered Teaching module based on a pedagogical framework which follows the Plan-Do-Study-Act (PDSA) model developed by Cebu Normal University.
Methodology – Guided by a collaborative action research design, the study followed the PDSA cycle which included the iterative stages of planning, implementation, evaluation, and refinement. The development phase involved alignment with Outcomes-Based Education, TPACK, and Universal Design for Learning frameworks. The module underwent expert validation by two specialists in teacher education, who rated its compliance with design principles, theoretical grounding, and inclusivity standards. A pre-testing to assess clarity, content alignment, and usability of the module’s use was then conducted with eight preservice teachers who had completed the course, Facilitating Learner-Centered Teaching. Their feedback was analyzed and integrated before the module’s implementation in eight classes of second-year preservice teachers (N = 294) during the second semester of SY 2021–2022. Data were collected through expert evaluation forms, questionnaires, student performance records, and course feedback surveys. Quantitative data, including midterm and final exam results, were analyzed using descriptive statistics, while qualitative feedback was subjected to content analysis to identify recurring themes for improvement.
Findings – Student performance in midterm and final exams met the university\u27s standards. In their evaluations, students identified the module\u27s design and its facilitation of the learning experience as critical strengths, though they suggested improvements to foster a better understanding of the lessons covered in the course. The study concluded that the module\u27s success was due to a robust pedagogical framework, expert input, and continuous feedback, making it though still an evolving tool, a valuable tool nonetheless. The module is a work in progress, continuously adapting to meet student needs, current educational demands, and teacher education standards.
Novelty – The study is a research-based development of instructional materials for the pre-service teacher training curriculum.
Significance – The study can contribute towards the professional development of teacher educators, preservice teachers, and instructional materials developers
Forecasting Labour Force Trends Among Older Persons in Malaysia using Time Series Analysis
No full textMalaysia has transitioned into an ageing society faster than the previous demographic model suggested. The latest report from the Department of Statistics Malaysia (DOSM) confirms that as of 2025, individuals aged 65 and older already comprise 8% of the total population. To address the objectives of Sustainable Development Goal (SDG) 8.5 regarding productive employment, this study forecasts labour force participation trends among Malaysians aged 60 to 64 through the year 2030. This specific age group represents a critical segment for extending working lives and maintaining national productivity. The analysis utilises annual time series data from 1982 to 2021 for model estimation and evaluation, while actual observations from 2022 to 2024 serve as an ex-post benchmark to verify the forecast accuracy. This study applies four forecasting techniques, including double exponential smoothing (DES), Holt’s exponential smoothing (HES), autoregressive integrated moving average (ARIMA), and time series regression (TSR). Following evaluation via mean absolute percentage error (MAPE), root mean square error (RMSE), and geometric root mean square error (GRMSE), the HES emerged as the most reliable, achieving a precision rate of 99.27% (0.73% error) against 2024 actuals. The final forecast trends indicate steady expansion, with the labour force participation expected to reach 533,020 older workers by 2030, which is a 10.47% cumulative increase from 2024. These findings confirm that prolonged workforce participation is no longer a temporary shift but a structural reality. Consequently, Malaysia requires immediate policy interventions focused on flexible retirement frameworks, targeted reskilling, and the creation of an age-inclusive workplace environment to sustain economic stability
EMPOWERING PAWANG UTEUN (LOCAL FOREST HANDLERS) AS CUSTOMARY INSTITUTIONS TO COMBAT ILLEGAL LOGGING IN NORTH ACEH DISTRICT
No full textIllegal logging remains widespread in the protected, conservation, and production forests of North Aceh District, despite the government’s reliance on repressive enforcement measures. This persistence stems from limited personnel and the vast forest coverage, which undermine effective law enforcement. To address this issue, this qualitative study adopts an empirical legal approach to explore how empowering local forest custodians (pawang uteun) can enhance the prevention and prosecution of illegal logging. Primary data were collected through interviews and secondary data were gathered from literature and documentation. The findings reveal that while pawang uteun are recognized under Law No. 44/1999 on the Implementation of Aceh\u27s Privileges, Law No. 11/2006 on the Government of Aceh, and Aceh Qanun No. 10/2008 on Customary Institutions, these provisions do not grant them sufficient authority to participate in law enforcement. This study recommends that the Aceh government promptly revise local regulations to formally integrate customary institutions, such as pawang uteun, into forest protection efforts. This study contributes to forest governance by proposing the Pawang Uteun Empowerment Model, which strengthens community-based participation in combating illegal logging in North Aceh
LEGAL FRAMEWORKS AND ENFORCEMENT STRATEGIES FOR REDUCING NON-REVENUE WATER IN MALAYSIA AND INSIGHTS FROM SINGAPORE’S REGULATORY PRACTICES
No full textNon-Revenue Water (NRW) poses a significant challenge to water utilities worldwide, particularly in developing countries where infrastructure and regulatory systems are often inadequate. Malaysia continues to face high levels of NRW compared to its regional neighbours. This paper examines the effectiveness of Malaysia\u27s legal frameworks and enforcement strategies in addressing NRW, focusing on the Water Services Industry Act 2006 (WSIA 2006) and related regulations. Through a detailed legal analysis, the study evaluates the strengths and weaknesses of Malaysia’s current regulatory environment and enforcement mechanisms. It also compares these strategies with Singapore’s highly successful regulatory practices to provide insights into how Malaysia can improve its NRW management. The findings indicate that while Malaysia has established a comprehensive legal framework for NRW reduction, inconsistent implementation and limited enforcement capacity significantly undermine its effectiveness. Drawing on Singapore’s proactive approach, this paper recommends strengthening regulatory oversight, improving financial and technical support for water operators, and leveraging advanced technologies to enhance NRW management. These measures are essential to achieving sustainable water management and ensuring the financial viability of Malaysia’s water utilities
THE EFFECT OF MACROECONOMIC VARIABLES ON THE PERFORMANCE OF MORTGAGE-OFFERING BANKS IN TANZANIA
No full textThis study investigates the effect of macroeconomic fluctuations on performance of mortgage market in Tanzania in terms of nonperforming loans (NPLs), with a focus on 10 commercial banks over the period 2014 to 2024. Employing panel data analysis, the study examines the impact of lending interest rates (LIs), GDP growth, inflation, and foreign exchange rates on NPLs of mortgage-offering banks while controlling for bank size, customer deposits, and net income. The study adopts Pedroni cointegration tests, panel ARDL models, and Hausman tests to ensure reliability and accuracy in the results. Insights from the analysis partially support the dual trigger hypothesis, emphasizing the interplay between borrower financial strain and broader economic stressors. The findings reveal that GDP and inflation have an insignificant effect on NPLs. However, a one percent appreciation of the Tanzanian shilling against the U.S. dollar is associated with approximately three times higher NPLs, and this exchange rate effect is statistically significant. Lending rate was the most influential factor on NPL with around 12 times higher NPL for each percentage increase in the lending rate. The research contributes to the broader discourse on financial stability by bridging gaps in the literature on emerging markets and suggests bolstering the resilience of Tanzania’s mortgage market amid economic fluctuations
EXPLORING THE COMPUTATIONAL THINKING SKILLS OF SECONDARY SCHOOL STUDENTS WHO USE SUPCATH IN THE SCIENCE CLASSROOM
No full textPurpose – This study has investigated the use of the SUPCATH educational game in science classrooms to explore students’ computational thinking skills. SUPCATH is an innovative educational game that combines elements of action and strategy.
Methodology – This study involved 21 seventh-grade students from a public secondary school in East Java, Indonesia. The study sample was selected through purposive sampling. The research employed a qualitative approach, with data collected through observations, semi-structured interviews, and gameplay recordings. Content analysis was used to examine students’ computational thinking processes as these were demonstrated during gameplay and reflected in their classroom interactions and verbal responses.
Findings – The study revealed that students could solve open-ended problems by applying structured and logical reasoning throughout their gameplay. Their engagement with tasks involving decomposition, abstraction, and algorithmic thinking indicated a growing capacity for systematic problem-solving. Students showed increased enthusiasm and persistence when iterating solutions, often verifying outcomes using data-driven approaches. These patterns suggest that the SUPCATH game effectively fosters analytical thinking and enhances core computational thinking skills.
Novelty – The novelty of this study lies in its detailed development of the SUPCATH educational game, an interactive and immersive learning tool which has been specifically designed to cultivate students’ computational thinking skills through structured science content on substance pressure. Unlike existing educational games that emphasize general problem-solving or coding activities, SUPCATH directly integrates core elements of computational thinking into the context of the secondary science curricula. Its classroom implementation offers a subject-specific and pedagogically grounded approach that enhances students’ engagement and cognitive development.
Significance – This study highlights the potential of game-based learning which could the integration of computational thinking in science education. The findings provide practical guidance for science teachers in designing classroom activities that promote structured thinking and problem-solving.
COVID-19 PANDEMIC POWER PLAY IN BURSA MALAYSIA: HOW GLOVE-RELATED ANNOUNCEMENTS SHAPED STOCK MARKET INVESTORS’ REACTION
No full textThis study investigates how the Malaysian stock market reacted to glove-related corporate announcements during the COVID-19 pandemic. Focusing on the period between March and September 2020, we employ the event study methodology to analyze 69 announcements from both established glove manufacturers and new entrants listed on Bursa Malaysia. Our findings reveal significant abnormal returns following initial announcements, particularly those signaling diversification into glove manufacturing by nontraditional firms. These early disclosures were perceived as material by investors, while subsequent updates drew diminishing reactions. By examining this sector-specific response during a global crisis, the study contributes original insights into investor behavior, market efficiency, and the informational value of corporate disclosures in emerging markets. Future research could further explore trading volatility and firm-specific determinants influencing stock market responses
EXPLORING CHALLENGES OF THE STATE AND FEDERAL GOVERNMENTS IN TACKLING THE INSECURITY PROBLEMS OF CATTLE RUSTLING AND ARMED BANDITRY IN KATSINA STATE, NIGERIA
No full textCattle rustling and armed banditry have been a serious security concern in Katsina state since 2010. The state government has employed various policies, including collaboration with the federal government, to address the issues; however, attacks by rustlers/bandits remain unabated. This study aims to explore the challenges facing state and federal governments in addressing the security problems. The study adopted a mixed-methods approach. The primary data were gathered through a field survey. A sample size of 384 questionnaires, structured based on both open-ended and closed-ended questions, was administered as instruments for data collection in the eight local government areas that were purposely selected. Stakeholders from the state committee on cattle rustling, traditional and religious leaders, civil society organizations, academicians, and security personnel, including the military, police, and civil defense corps, were also interviewed. The study used content and descriptive analyses methods to present the findings through graphs and percentages. The results revealed that a weak security system (22%) stemmed from inadequate funding, outdated equipment, insufficient personnel, and unpatriotic attitudes among some officers. Poor governance (44%) was manifested in inadequate policy implementation, a lack of political will, corruption, and the politicization of insecurity. And, socio-economic challenges (27%), including poverty, unemployment, mistrust, and inadequate social amenities, are the major factors undermining the state and federal governments’ efforts in tackling the insecurity problems. The study concluded that these issues have rendered their efforts ineffective and incapable of addressing the problems. Thus, it is recommended to adopt non-coercive strategies that must be all-inclusive as an alternative to resolving the insecurity challenges in Katsina State
SECURITY CRISES, FOREIGN DIRECT INVESTMENT FLOWS, AND FOREIGN EXCHANGE MARKETS IN AFRICA: A POLICY PAPER
No full textThis policy paper examines the relationship between insecurity, foreign direct investment (FDI) inflows, and foreign exchange market performance in selected African countries that have suffered major security crises. The Dunning’s Eclectic Paradigm provides the basis for analysis. Using a mixed-methods approach, the study explores insecurity, FDI trends, and forex market outcomes in ten countries: Nigeria, Ethiopia, Kenya, South Sudan, Mali, Burkina Faso, D.R. Congo, Somalia, Mozambique, and Cameroon. Findings show that insecurity significantly undermines both FDI and forex market performance. These nations, in varying degrees, have suffered capital flight, increased forex volatility, and economic fragmentation due to insecurity. A clear adverse relationship exists between FDI inflows and insecurity: relatively stable nations like Ethiopia (pre-war) and Kenya attract more investment than highly unstable ones such as South Sudan and Somalia. Armed conflicts discourage investment, ruin infrastructure, and disrupt economic activities, hindering human and capital growth. The study contributes uniquely by offering a comparative analysis of security crises, FDI inflows, and forex markets across diverse African economies, with actionable policy recommendations. It emphasizes that no development can flourish amid violent conflict. Even stable economies face perception risks from regional instability. Addressing insecurity is therefore both a national and continental priority for sustaining FDI and healthy forex markets. All-inclusive approaches, military, institutional, diplomatic, and developmental are needed to restore investor confidence and stability. Without deliberate policy action, African countries risk continued economic underperformance, currency crises, and reliance on emergency financial interventions