This paper attempts to predict financial distress companies in the manufacturing and non-manufacturing sectors in Malaysia using financial distress companies as the dependent variable and financial ratios and macroeconomic variables as the independent variables. Logit Analysis was used as the analysis procedure because ratios do not have to be normal if it is used. It is also suitable when the dependent variable is binary in nature. Furthermore, it can also provide the probability of a company being financially distressed. This study found that the independent variables that can be used to predict financial distress companies in the manufacturing sector in Malaysia were total assets turnover ratio, current ratio, net income to total assets ratio and money supply (M2). However, the independent variables that can be used to predict financial distress companies in the non-manufacturing sector in Malaysia were debt ratio, working capital ratio, net income to total assets ratio and money supply (M2). This study provides the prediction models of financial distress com-panies in the manufacturing and non-manufacturing sectors in Malaysia using financial ratios and macroeconomic variables as its independent variables.

Knowledge governance is a relatively new discipline in Malaysia with very little research work performed so far. As Malaysian government is actively involved in the implementation of Economic Transformation Program (ETP), Government Transformation Program (GTP) and Urban Trans-formation Program (UTP), Small and Medium Enterprises (SMEs) need to react to the government move by transforming their conventional knowledge management practices to knowledge govern-ance. As of today, there has been very limited study conducted in Malaysia on the extent of the company acceptance of such governance. This research was therefore conducted to measure the SME users' acceptance and identify the pros and cons of knowledge governance. With these findings, recommendations were given to policy makers and industries to increase the company's knowledge governance acceptance. Questionnaire was used for data collection. Systematic random sampling methods was used to select respondents. The questionnaire was developed and adapted based on knowledge management and IT governance frameworks. In this model, the dependent variable was company's intention to adopt knowledge governance. Independent variables included knowledge application needs, knowledge architecture, knowledge infrastructure, knowledge investment and knowledge principles.

Malaysian Private Entity Reporting Standard (MPERS) serves as new reporting framework to private entities and significant milestone to the capital market. The qualification for first-time MPERS adoption is incremental and it is important to prepare in advance for private entities if they intend to move to the MPERS or MFRS framework in the near future. A common question that private entities may ask is how far-reaching or how reliable the current Private Entity Reporting Standards (PERS) Framework is comparable to the new MPERS or MFRS framework. The adoption of MPERS is retrospective. The purpose of the analysis is to analyze the implementation of MPERS on small medium enterprises (SMEs) and how they perceive the implementation. The study covers all sectors of the SME sector, namely services, manufacturing, agriculture, construction, mining and quarrying, and is subdivided into Micro, small and medium and in three categories. These sectors were selected based on the SMEs landscape of Malaysia following the issuance of MPERS on February 14, 2014. There were 55 of SMEs participated in this research by answering the questionnaire. The study evaluated using linear regression and the measures of research are based on the factors described in the literature review, influence the variables. Hence, the SMEs experiences have the potential to make respondent’s perception of MPERS also agreeable. The implications of the research highlighted that the implementation of the MPERS still at the infancy level as there are few challenges faced by the SMEs regards to the implementation. Therefore, the regulators and standard setter can identify the challenges and provide appropriate assistance to ensure the financial reports are fairly presented.

Digital entrepreneurship can be a potential alternative solution for addressing challenges faced by young people and future workers in Asia. Additional studies are required to enhance comprehension of digital entrepreneurship given the insufficiency of research conducted in this domain. This research seeks to uncover possible determinants that could impact the desire to engage in digital entrepreneurship, with a specific focus on personal traits, resilience, and the level of educational services. The participants in this study are university students as they represent the potential future workforce and potential digital entrepreneurs. A total of 517 sample data (212 Malaysian, 305 Indonesian) were collected through online surveys towards students in Malaysia and Indonesia. The study used a brief version of The Big Five Personality Traits, CD-RISC resilience scale, Liñán & Chen entrepreneurship intention scale, and Parasuraman, Zheitaml, Berry SERVQUAL to gather data. To analyze the data, the study employed structural equation modeling. The results suggest that the intention to pursue digital entrepreneurship is affected by both an individual's openness to experience and their resilience. Additionally, the study revealed that service quality is a factor that affects both digital entrepreneurship intention and resilience. This study provides new understanding of digital entrepreneurship intention antecedents and implies that improvement on education quality service can foster student’s intention to digital entrepreneurship and their resilience.

The purpose of this paper is to propose a model to test the factors influencing on spread in Malaysia securitization market. An extension Vink’s model is tested and revalidated to determine and measure the factors influencing spread of securitized firms in Malaysia. The study consists firm characteristics and macroeconomic factors. Firm characteristic factors based on Vink’s model, such as Liquidity and Leverage. In addition, economic and market condition factors such as Interest and Inflation also maintain high impact to spread securitized firms. Ordinary Least square method, Panel data and multiple regression analysis are applied for the study period 2004-2012. The result shows two determinants influence or contribute to the primary market spread and are statistically significant in developing the securitization in Malaysia. It can be concluded that inflation and interest rate significantly contribute to the determinant of primary market spread. From four hypotheses, two hypotheses support that the determinants had a relationship with primary market spread. The result may become a model and benchmark for other ASEAN countries to be used as Malaysia resilient during subprime mortgage in 2008.

The coconut palm or scientific name Cocos nucifera L. has been called as ‘Tree of Life’ because of its multiuse. Malaysia remains as one of top ten coconut producing countries in the world and coconut is one of important industrial crops after oil palm, paddy and rubber. As coconut plays a significant source of income and employment for majority of smallholders, this study has therefore been undertaken in order to recommend strategies for policy decisions and formulate suitable schemes and programs to ameliorate socio-economic conditions of the coconut smallholders. The present study has brought into focus and issues relating to socio economic status, profitability and production of coconut in Batu Pahat district, Johor. A sample of 152 farmers was selected through a random sampling technique. In addition, the study uses Cost Benefit Analysis and multiple regression model to estimate the factors affecting the profitability of coconut production in Malaysia. The results reveal that the profitability was influenced by different factors including land, labor, fungicides, experience, education and extension visit. While the result for cost benefit analysis showed that in the study area, a cultivation of coconut was a profitable enterprise as indicated by benefit cost ratio, ranging from 5.0- 8.4. On that basis, the article proposes some recommendations to improve profitability of coconut smallholders in the future.

Herbal Products industry has experienced significant growth in product demand. Therefore, this study aims to identify the factors effecting the actual buying of Herbal Product. This study also examines the moderation effect of perceived risk on the relationship between product safety and intention. Mall intercept survey was used to collect data from six various states in Malaysia. The data is analyzed using Partial Least Squares (PLS) path modeling. The path coefficient results supported the direct influence of intention on actual buying. Similarly, the findings reveal that perceived risk moderate the relationship between product safety and buying intention.