The purpose of this study is to determine whether board independence and ownership have any influence on the decision on CSR disclosure. This study uses the proportion of pages in an annual report and a CSR disclosure checklist to measure the extent and quality of a firm’s CSR disclosure. Multiple regression and logistic regression analysis are employed to test the hypotheses. The paper finds that boards of family owned firms are negatively associated with the level and the quality of CSR disclosure. The fact that board independence is not significant on CSR disclosure could be due to the fact that CSR initiatives are strategic in nature. Finally, firm’s size, performance and leverage are found to have significant effects on CSR. This study was conducted among Malaysian top 100. The generalizability of the findings of this study is, thus, limited to Malaysian large firms. One of the major findings of this study is the ineffectiveness of the board of directors in ensuring firms discharge its social responsibility. Relevant authorities may need to come up with measures to ensure independent directors are effective. The study adds to the understanding of how ownership structure plays an influential role as oppose to independent board of directors on CSR disclosure in Malaysia.
This study investigates the determinants of corporate performance and evaluates whether ISO 9000 registration impacts corporate performance in a sample of Malaysian listed companies. A performance evaluation model was developed on the basis of four predictor variables that include return on sales (ROS), lender security, free cash flow and economic value added (EVA). The results indicate that the ROS and EVA do determine the performance of the Malaysian listed companies. We also find association between ISO 9000 registration and financial performance in the sampled companies.
This study investigates the pertinent components of satisfaction variables that could help the Takaful Insurance to identify and prioritise ways to gain customers. The study employed a quantitative research approach by conducting surveys through questionnaires to respondents from two universities in Malaysia. The findings from the research proved that service quality and the role of agents are significant towards the determinants of customer satisfaction in Takaful insurance services. However, the performances of the takaful operators are found to be insignificant to the service quality. In conclusion, takaful operators need to improve and strengthen their service quality and the role of their agents as well. As for the performance of these takaful operators, customers do not rely much on it, and takaful operators should not concentrate much on this factor while offering their services.
This study surveys a sample of 162 public listed companies on the Kuala Lumpur Stock Exchange. The study utilises eight different measures of company performance, ROA, ROE, WC, ROS, CF, TQ and EVA, and five company's attributes, namely size, growth. capital structure, age and industrial category. The analyses revealed that ISO registered Malaysian companies outperformed their non-ISO registered counterparts during the period of this study. This study finds that ISO 9000 registered companies in Malaysia are better off than non-ISO 9000 registered companies in terms of performance measures ROA, ROS and WC, except for EVA. ISO 9000 registered companies are younger, larger, and have a higher growth and a lower capital structure than non-ISO 9000 registered companies.
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