The effect of corporate social responsibility on employees

Liya, Zhu; Yong, Shaohong

doi:10.1109/iciii.2013.6702926

2013 6th International Conference on Information Management, Innovation Management and Industrial Engineering 2013

DOI: 10.1109/iciii.2013.6702926

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The effect of corporate social responsibility on employees

Zhu Liya

Shaohong Yong

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Ownership structure and integrated reporting quality: empirical evidence from an emerging market

Fayad,

Mohd Ariff,

Ooi

et al. 2024

JFRA

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Purpose This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market. Design/methodology/approach This study includes a sample consisting of 64 firms from Bursa Malaysia, with 173 firm-year observations from 2017 to 2020. Feasible Generalised Least Square model has been used to test the hypotheses. Findings The findings show that government ownership has a positive effect on IRQ and that the integrated reports and <IR> framework are well aligned. Foreign ownership influences IRQ positively. However, the results did not support the effect of family ownership on IRQ as hypothesised. Practical implications The findings of this research hold practical implications for companies and regulators in Malaysia. The results demonstrate to investors that both government and foreign ownership have a positive impact on IRQ. Therefore, investors can make well-informed investment decisions regarding companies with a high level of government or foreign ownership. Originality/value To the best of the authors’ knowledge, this is the first paper to explore the effect of ownership structure on IRQ in the Malaysian context.

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Ownership structure and integrated reporting quality: empirical evidence from an emerging market

Fayad,

Mohd Ariff,

Ooi

et al. 2024

JFRA

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Relación entre rentabilidad y adhesión al Pacto Global: un análisis de empresas colombianas

Acosta¹,

Mayorga²,

García³

2018

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El propósito de este documento es establecer el efecto que tiene sobre la rentabilidad la pertenencia al Pacto Global (PG) en las empresas adheridas. Para ello se calculó la rentabilidad para 1000 empresas colombianas que reportaron información contable a la Superintendencia de Sociedades en el 2017, encontrándose que 110 empresas son adheridas al pg. La metodología es cuantitativa y se utilizaron dos métodos estadísticos para establecer las diferencias entre la rentabilidad del grupo de empresas que pertenecen al PG y las que no. Los hallazgos no son concluyentes para mostrar una relación estadísticamente significativa entre las variables analizadas.

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The effect of corporate social responsibility on employees

Cited by 2 publications

References 0 publications

Ownership structure and integrated reporting quality: empirical evidence from an emerging market

Ownership structure and integrated reporting quality: empirical evidence from an emerging market

Relación entre rentabilidad y adhesión al Pacto Global: un análisis de empresas colombianas

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