64 research outputs found
Corporate social responsibility and financial performance among Malaysian government-linked and non-governmentlinked listed companies
Get PDFIn Malaysia, government-linked companies (GLCs) are required to fulfil more CSR obligation and expected to achieve better financial performance due to preferential treatment from the government. Based on stakeholder theory, contribution in CSR may improve corporate reputation and in turn, improve the financial performance of the involved companies. However, controversial past studies have shown underperformance of GLCs compared to non-GLCs. Whether more CSR contributions will lead to better financial performance still remains unknown. Moreover, there is a lack of literature to examine the differences in CSR and financial performance relationship between government-linked and non-government-linked companies. For the purpose of examining the effects of CSR on financial performance, top 100 public listed companies (PLCs) on Bursa Malaysia are selected and categorized into GLCs and non-GLCs. The main objectives of the study are (1) to compare the differences in CSR and financial performance between GLCs and non- GLC; (2) to examine the relationship between CSR and financial performance across GLCs and non-GLCs in Malaysia; and (3) to identify the CSR dimensions that significantly affect the financial performance of GLCs and non-GLCs in Malaysia. For the present study, CSR is proxied by CSR disclosure-based dimensional scores (including dimensions of community, environment, marketplace and workplace) whilst financial performance employs both accounting performance (i.e. ROA) and market performance (i.e. Tobin’s Q) measures. The results show that GLCs contributed more in CSR whilst non-GLCs achieved a better financial performance. Based on pooled OLS and fixed effects estimations, for a period from 2007 to 2016, the results show that the CSR performance of Malaysian companies has a negative or no effect on financial performance in short run (measured by ROA). However, CSR performance mostly has a positive effect on financial performance in the long turn (measured by Tobin’s Q), regardless of GLCs or non-GLCs. Among the four dimensions, community dimension consistently demonstrates a stronger positive effect on ROA and Tobin’s Q across GLCs and non-GLCs. Comparative study of the CSR, financial performance and relationship between CSR and financial performance across GLCs and non-GLCs are the highlights of the present study. The findings provide valuable insights for Malaysian GLCs and non-GLCs to identify which CSR dimension will lead to a significantly better financial performance. Therefore, these help Malaysian companies to formulate a clearer CSR strategic agenda which in turn create values and competitive advantages for Malaysian companies
Information needs of customer care centres managers in Singapore banking industry.
No full textThis study elicits the information needs of Customer Care Centers managers in the Singapore banking industry. Specifically, it attempts to understand the roles of information needed and its significance in the Customer Care Centers; it identifies the various categories of information that are gathered for their work and the actual information sources acquired and used.Master of Science (Information Studies
A study on the impact of the investment horizon on the optimal portfolio composition
No full text79 p.Reviewing the study by Deborah Gunthrope and Haim Levy on the effect changes in investment horizon have on optimal portfolio composition, this research project seeks to determine whether their results are true in the context of the Singapore stock market.ACCOUNTANC
Communication efffectiveness of expanded audit report.
No full textThis study serves to determine the communication effectiveness of the expanded audit report proposed by Institute of Certified Public Accountants ofSingapore (ICPAS).
Recently, developed countries like the United Kingdom and Australia have switched to a new expanded audit report after the United States took the lead in 1987, in the hope of narrowing the expectation gap. ICPAS in its recent exposure draft, Singapore Standards on Auditing 13 (SSA 13), has also proposed the switch to an expanded audit report format.
Accounting undergraduates (in Singapore) and non-accounting undergraduates (in Singapore and Australia) were randomly selected to test their understanding on the audit terminology, the roles and duties of the auditor and management, the nature of an audit, and the audit process after reading the expanded audit report. Independent t-tests were used to make comparison to determine whether there was significant differences in their level of understanding.
Our statistical results indicated that an expectation gap persists even with the use ofthe expanded audit report. As such, we recommend public education about the audit profession and the technical terms used in the report and an improvement on its presentation to enhance the readers’ understanding.ACCOUNTANC
Querying structured web resources
No full textthis paper, we do not attempt to address the problem of tagging web pages. We will however focus on the idea of structured web queries and their result representation. STRUCTURED RETRIEVAL QUERIE
The concept of corporate social responsibility (CSR)—A review of literature
No full textCSR has been studied widely both in the developed and the developing countries. However the dynamic nature of CSR has resulted in different types of research studies. The present study involved a systematic literature review on the concept of CSR. The study used the qualitative method using the content analysis approach to review the article. The study used the simple descriptive statistics to analyse the data collected from the reviewed article. A total of 100 articles were selected for this study using the keyword Corporate Social Responsibility (CSR) in the Google scholars’ database. The findings show that only 72% of the CSR studies were conceptual research papers where the researcher focused on the definition and conceptualisation of CSR. About 17% of the research articles were on CSR performance and the remaining 11% was on CSR communication. The present study attempts to initiate the literature review research on the concept of CSR
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