This study focuses on Malaysian companies because of the confidence shown by the international business community in what is considered to be the best country for corporate…
Abstract
Purpose
This study focuses on Malaysian companies because of the confidence shown by the international business community in what is considered to be the best country for corporate governance practice. Additionally, the Malaysian stock market is considered to be the largest stock market in terms of market capitalization in Asia. The primary objective of this study is to investigate the utilization of the internet by Malaysian‐listed companies for investor information or communication. It also examines the content of such investor relations (IR) information compared with similar web sites from other parts of the world.
Design/methodology/approach
The sample for the study consists of 100 stock market index‐linked firms listed on the Kuala Lumpur Stock Exchange.
Findings
Using a disclosure index for measuring investor information disclosure published in the companies’ web sites, this study revealed that only 70 firms provided investor‐related materials on their web sites. The highest‐ranking investor‐relations item was the background of the companies.
Originality/value
The results confirm that a gap exists between developed countries and developing countries with respect to the utilization of the internet for investor‐relations purposes. This study also provides evidence that governing bodies in East Asia – such as the Securities Commission, the Stock Exchange, and the Accounting Standard Board – should encourage (and, if necessary, enforce) the publication of IR information on company web sites.
Details
Keywords
Jamilah Ahmad and Suriati Saad
The goal of Corporate Social Responsibility (CSR) is to ensure that organisations embrace social responsibility and cultivate activities that provide positive impact on the…
Abstract
The goal of Corporate Social Responsibility (CSR) is to ensure that organisations embrace social responsibility and cultivate activities that provide positive impact on the environment, society, consumers, employees, communities and all other members of the public sphere. Therefore, it is highly important to enhance and augment the teaching of CSR across various disciplines in higher learning institutions. Since 2006, most organisations in Malaysia have been highly encouraged to carry out their Social Responsibility activities, with the government providing support for CSR policies through its tax reduction incentives. Various CSR awards and acknowledgement of the awards provide high value and positive reputation to the organisations that implement CSR-related activities. As a result there is an increasing awareness among businesses to focus beyond compliance with laws in order to respond to the dynamic economic, societal and environmental changes.
The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.
Abstract
Purpose
The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.
Design/methodology/approach
The methodology takes the form of a prose article and accompanying fictional poem.
Findings
Accounting conferences gather many different voices and points of view, but with a degree of commonality in themes.
Research limitations/implications
The paper encourages the use of creative expression to represent areas of research and enquiry.
Originality/value
A review of some of the proceedings of a major conference is structured in a novel manner, combining the use of the cento (a composite, “found” poem) with prose.