Environmental, social and governance (ESG) are non-financial performance indicators that help determine financial performance. This study, motivated by the increasing awareness of various stakeholders about the importance of ESG... more
Environmental, social and governance (ESG) are non-financial performance indicators that help determine financial performance. This study, motivated by the increasing awareness of various stakeholders about the importance of ESG disclosure, explores the impacts of ESG on firm efficiency of government-linked companies (GLCs) in Malaysia from 2006 to 2012. The ESG disclosure is based on the Sustainalytics ESG Research data available in Bloomberg while data development analysis (DEA) is used to estimate firm efficiency. This study found that GLCs focused more on governance disclosures, followed by social and environmental aspects. Governance improved firm efficiency, but social and environmental factors had no similar effects. In conclusion, this study provided insight on ESG initiatives which are useful for stakeholders when making financial and investment decisions.
Research Interests:
Research Interests:
Research Interests:
The purpose of this study is to examine the extent of environmental reporting by listed firms in the plantation industry in Malaysia. The relationship between board characteristics and the extent of environmental reporting by listed firms... more
The purpose of this study is to examine the extent of environmental reporting by listed firms in the plantation industry in Malaysia. The relationship between board characteristics and the extent of environmental reporting by listed firms in Malaysia plantation industry is examined for the first three years after the issuance of the new revised Malaysian Code of Corporate Governance in 2012 (MCCG 2012). Three board characteristics have been used to explain the level of environmental reporting by Malaysia’s plantation industry firms. The correlation analysis is employed to investigate the relationship between the board characteristics and environmental reporting. This study employs a content analysis method by reviewing 110 annual reports consisting of 37 firms listed in Bursa Malaysia for three years (2013-2015). The result reports that most of the board characteristics are not significantly related to environmental reporting by the firms. Out of six measurements, only the environme...
Research Interests:
This study was carried out to apply regression analysis in the prediction of corporate performance in Malaysia. Its focus is on one of the corporate governance issues which is on interlocking directorship. This study is to appraise... more
This study was carried out to apply regression analysis in the prediction of corporate performance in Malaysia. Its focus is on one of the corporate governance issues which is on interlocking directorship. This study is to appraise whether the interlocking directorship and other factors like turnover, quick ratio and total debt to equity ratio can be good predictors for corporate performance. This study defines interlocking directorship as a situation where directors (executive or non-executive) sit on more than one board. There are top 100 companies listed under FTSE Bursa Malaysia Top 100 Index designated as samples in this study. Using two measures of corporate performance; earning per share (EPS) and return on equity (ROE). Two regression models have been developed in this study. Results show no significant relationship between both corporate performance measures EPS and ROE and interlocking directorship. This seems to suggest that the interlocking directorships in Malaysian fir...
