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Purpose: The purpose of this study is to determine the undergraduate students' performance in the Faculty of Business and Accountancy, University of Malaya and the factors influencing the performance of the undergraduate students. Design/methodology/approach: The performance of the undergraduate students in this study is measured by their cumulative grade point average (CGPA) in the final semester. In this study, the students' demographic profile, entry qualifications and the subjects taken by the students in pre-university level are used as the predictor variable for the students' performance in the degree programme. Findings: The result of the study shows that the predictor variables do explain the variance in the students' final CGPA. In addition, it was found that knowledge prior to entering the university such as economics, mathematics and accounting is crucial in assisting the students in undertaking the courses in both business and accounting programme. The study also found that female students perform better than male students; whilst Chinese students perform better than Malay and Indian students. Research limitations/implications: The implications of this study for the academics in universities and schools are also discussed in the paper. This paper, however, does not look into variables other than students' past performance prior to entering the university that may have an influence over the students' performance in the university. Hence, this aspect may be examined in future researches. Originality/value: This paper will be useful to the academic communities, the public and other interested parties who are interested in improving students' performance during their periods of study in the universities. (Contains 1 figure, 5 tables, and 6 notes.)

Previous researches show that buy (growth) companies conduct income increasing earnings management in order to meet forecasts and generate positive forecast Errors (FEs). This behavior however, is not inherent in sell (non-growth) companies. Using the aforementioned background, this research hypothesizes that since sell companies are pressured to avoid income increasing earnings management, they are capable, and in fact more inclined, to pursue income decreasing Forecast Management (FM) with the purpose of generating positive FEs. Using a sample of 6553 firm-years of companies that are listed in the NYSE between the years 2005–2010, the study determines that sell companies conduct income decreasing FM to generate positive FEs. However, the frequency of positive FEs of sell companies does not exceed that of buy companies. Using the efficiency perspective, the study suggests that even though buy and sell companies have immense motivation in avoiding negative FEs, they exploit different but efficient strategies, respectively, in order to meet forecasts. Furthermore, the findings illuminated the complexities behind informative and opportunistic forecasts that falls under the efficiency versus opportunistic theories in literature. [ABSTRACT FROM AUTHOR]