Rapiah Mohamed

Corporate social responsibility disclosure in the annual reports of Malaysian companies: a longitudital study

Corporate social responsibility (CSR) has a long history in both practices and research in advanced countries, mostly in Europe and the United States, However, in Malaysia, very few empirical studies are available on CSR practices. This study investigates and examines the development of CSR practice in Malaysian companies. The trend of CSR disclosure in annual reports for a five-year period from 1995 to 1999 has been reviewed to find out whether there are any changes in themes, locations or form of disclosure throughout the interval. The results show that the disclosure levels in Malaysia is considered low whereby less than 30 percent of companies studied made the CSR disclosure every year. The results also show that Malaysian companies prefer to disclose CSR in the Chairmans Statement, Financial Statement and Directors Report in the form of narrative information. Human resources, community involvement and environment were identified as the most popular themes. The findings reveal that the hotel, finance and construction sectors provide a higher percentage of CSR disclosure.

Moderating role of Boards' Equity ownership on the relationship between Corporate Governance and the Performance of Bailed-out Banks in Nigeria

This paper proposes the moderating role of board equity ownership in the relationship between corporate governance and performance of banks in an era of post banking crisis that called for a bailout reform. The board attributes were selected based on the peculiar problem of the banking sector, and based on the board functions that captures monitoring (agency theory based). Keywords: Corporate governance, Board equity ownership, Banks performance

Management Control Systems in Small Medium Hotels and Their Effect on Performance

Management control systems (MCS) are an important concept in management accounting.However, prior literature focuses on the MCS in large corporations, while very little research has been conducted on small medium enterprises (SME). The objective of this paper is to examine the relationship of MCS based on Simons’ levers of control framework and the performance of SME hotel.The data were collected from hotel managers using a mail survey.The findings demonstrate that MCS is important to enhance hotel performance, but that only diagnostic control has a significant relationship with hotel performance.The results imply that traditional control systems contribute to firm performance, but, that, in future, SME hotel managers could also consider other types of control system i.e., belief, boundary and interactive to help them to enhance performance.