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Article
Publication date: 1 February 2005

Fathilatul Zakimi Abdul Hamid

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

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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

Corporate Governance: The international journal of business in society, vol. 5 no. 1
Type: Research Article
ISSN: 1472-0701

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Book part
Publication date: 7 February 2013

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.

Details

Education and Corporate Social Responsibility International Perspectives
Type: Book
ISBN: 978-1-78190-590-6

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Article
Publication date: 15 February 2008

Steve Evans

The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.

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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.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

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