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Corporate social disclosure by financial institutions in Malaysia: A preliminary study
Published 2002“…THE IDEA OF corporate social disclosure (CSD)has been practised since practised since the 12th century (Guthrie and Parker, 1989 and Gray, 2000).Hackston and Milne (1996) define CSD as the provision of financial and non-financial information as stated in corporate annual reports or separate social reports.Gray et al (1995) remark that CDS embraces synonyms which include corporate and even social audit.On the other hand, Boyce (2000), quoting Estes (1976), defines social accounting as the communication of information concerning the impact of business activities on society, while environmental accounting has been defined as the communication of information concerning the impact of an entity's activity on the environment.The word 'impact' here means how much the environment employees, consumers, local communities and other interests are affected by business activities (Monks and Minow, 1995).There is an increasing demand from investors for social disclosure information.A study conducted in the UK by PricewaterhouseCoopers in June and July 1997 on institutional investors and financial analysts found that non-financial value drivers and qualitative information were relatively important in the disclosure of corporate information were relatively important in the disclosure of corporate information.These non-financial value drivers, among others, include CSD.Global Reporting Initiative (an international multi-stakeholder whose mission is to develop voluntary reporting in the area of economic, social and environmental disclosure) has developed a framework for corporate social reporting that businesses should disclose.The objective of this preliminary study is to identify the types of social information disclosed by Malaysian banks and finance companies in their annual reports.This study therefore concentrates on a specific sector (i.e. banking) in order to evaluate whether some specific pattern relating to disclosure exclude banks and financial institutions in their samples due to difference in regulations governing the financial services industry.foo and Tan, in a 1988 a study on social disclosure practice by public-listed companies in Malaysia and Singapore, found that banks and finance companies make the highest proportion of social disclosure as compared with other industries, However, they did not distinguish between Malaysian and Singapore banks.…”
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282
A sociologia dos índices de sustentabilidade The sociology of sustainability indices
Published 2012-11-01“…Although every sub-space of finance was badly affected, Socially Responsible Investing shows evidence of new solutions to the crisis. Some financial analysts now look to avoid the shrinkage faced by older investing practices by taking environmental, social and economic criteria into account at the moment of the investment. …”
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283
The research on various factors’ influence on M&A transaction price
Published 2010-06-01“…It is solidly admitted that the least weight on M&A transaction price is given according to official financial analysts: research on company stocks, success on the stock market and “windows dressing“ before putting a company on sale. …”
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284
A influência da cobertura das empresas de Rating sobre o gerenciamento de resultados das companhias abertas brasileiras
Published 2008-08-01“…Previous studies show empirical evidences of the influence of financial analysts activities about opportunistic behavior of the managers in relation to accounting numbers. …”
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285
Applied Identification of Industry Data Science Using an Advanced Multi-Componential Discretization Model
Published 2020-09-01“…Thus, finding an intelligent hybrid model that solves financial application problems of the stock market is an important issue for financial analysts. In practice, classification applications that focus on the earnings per share (EPS) with financial ratios from an industry database often demonstrate that the data meet the abovementioned standards and have particularly high application value. …”
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286
Predicting the returns of the US real estate investment trust market: evidence from the group method of data handling neural network
Published 2023-07-01“…Research limitations/implications Although GMDH shows good performance in predicting the US REIT return, it is still a black-box model, and the algorithm is difficult for financial analysts to develop and customize. The data used in this study come from the US REIT market, which is the world’s largest and most liquid market. …”
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287
Investigating the Relationship between Managerial Personality Characteristics and Dividend Policy
Published 2020-12-01“…To determine companies' financial strategies, investors and financial analysts need to consider the factors beyond the financial and accounting variables, such as behavioral and personality characteristics of corporate executives.…”
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Determinants of share price among non-financial listed firms across sectors in Pakistan
Published 2021“…Share price performance is considered as one of the most important area of financial research by investors, managers, financial analysts and government as share price is a centre of gravity for the investment decisions. …”
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291
Good business? The struggles for regulating ESG disclosure
Published 2012-06-01“…In particular, it outlines the interests of the main constituencies involved at the EU-level: large corporations, institutional investors, trade unions, NGOs, professional accountants and financial analysts, public authorities. The last part develops an argument suggesting the current emergence of ESG disclosure regulation constitutes an institutional investors’ strategy to strengthen, on the one hand, their control over managers and, on the other hand, the legitimacy of their claims over companies resources.…”
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292
Selection of Investment Policy Using a Novel Three-Way Group Decision Model under Intuitionistic Hesitant Fuzzy Sets
Published 2023-03-01“…This research can help investors and financial analysts in making better decisions and achieving their investment goals.…”
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293
Designing and explaining the profit predictability assessment Model in Companies active in the financial industry
Published 2023-12-01“…Investors, managers, financial analysts, researchers, and lenders have long been interested in forecasting accounting profit and its impact on economic decisions. …”
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294
High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies
Published 2022-08-01“…The negative and significant effect of the interactive effect of high valuation according to the abnormal return criterion in the type of ownership on discretionary accruals according to the model of Kothari et al. is in line with this view that managers of public companies have fewer shares and stock options than managers of private companies and have less monetary incentive to generate abnormal stock returns as well as the level of discretionary accruals (earnings management).It is suggested that the users of the information of listed companies and especially financial analysts and potential shareholders in evaluating the quality of profit and potential performance of the mentioned companies (companies with high valuation) and also for future investment in the mentioned companies, due to the high risk of investing in such companies, be more careful. …”
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