Humanities and Social Sciences Letters

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

Mohd Azuwan Khalidi — 2026-02-09

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

Madina Khalitova — 2026-02-27

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

Jinyuan Fan — 2026-03-06

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

Abdelsalam Fahad AL-Awamrah — 2026-03-09

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.