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- Homayoun, Saeid, et al.
(författare)
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Internet corporate social responsibility disclosure among Malaysian listed companies
- 2012
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Ingår i: BIOINFO Financial Management. - 2250-091X .- 2250-0928. ; 2:1, s. 42-50
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Tidskriftsartikel (refereegranskat)abstract
- The aim of the study is to examine the type and quantity of Corporate Social Responsibility disclosure practices among a sample of 100 top companies listed on the Bursa Malaysia by Market capitalization for the financial year ended 2007. This research made use of online search for the website survey and content analysis by physical observation of the websites. The maximum raw score for corporate social responsibility obtained by the companies was 7 (or 88% of the total possible 8 points). The minimum score was 0. The average, corporate social responsibility raw score was 4.79 (or 63%), indicating an acceptable level of reporting for CSR. Therefore the findings in this study may promote Malaysian regulators to specify the means by which Malaysian listed companies are to disclose transparent, credible information. The finding may also propose that new regulatory guidance in Corporate Social Responsibility lead to improved disclosure via Internet Corporate Reporting.
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- Homayoun, Saeid, et al.
(författare)
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Internet corporate social responsibility disclosures and its determinants : evidence from Malaysian listed companies
- 2012
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Ingår i: Asian Journal of Research in Business Economics and Management. - 2250-1673 .- 2249-7307. ; 2:9, s. 1-22
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Tidskriftsartikel (refereegranskat)abstract
- The increase for Internet corporate social responsibility (ICSR) creates new challenges to investors, management, and regulators as there is no guidance. Prior studies have found significant relationship between firm characteristics and corporate governance mechanisms and papers based for corporate social responsibly disclosure. Additionally prior studies have also found there is not significant relationship between firm characteristics and corporate governance mechanisms and Internet reporting. There is gap between these studies. The study use online research and content analysis of Internet corporate social responsibility disclosure for a sample of 100 large public listed companies in Malaysia. Agency and signalling theories as well as disclosure literature were used to generate hypotheses regarding the determinants of ICSR disclosure. However, the result of the current study can’t find that firm characteristics and corporate governance mechanisms are related to ICSR. We propose legitimacy theory (environmental pressures including political, social and economic) as a potential alternative explanation for ICSR disclosure.
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- Homayoun, Saeid, et al.
(författare)
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Research opportunities for Internet corporate social responsibility disclosure
- 2013
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Ingår i: Asian Journal of Research in Business Economics and Management. - 2250-1673 .- 2249-7307. ; 3:1, s. 1-20
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Tidskriftsartikel (refereegranskat)abstract
- The voluntary use of Internet in corporate social responsibility (CSR) disclosure is an important step in applying Internet for corporate social responsibility disclosure. The challenging issues revolve both providers of Internet corporate social responsibility as well as users of the CSR report via Internet. Prior research has not been able to find relationships between firm characteristics and corporate governance mechanisms and use of Internet in corporate social responsibility disclosure. This study propose legitimacy theory as a potential alternative theory for explaining Internet corporate social responsibility (ICSR) disclosure. Furthermore, the study propose the stakeholder attributes on legitimacy and power may influence the CSR disclosure via Internet.
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- Johansson, Jeaneth, et al.
(författare)
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Business models at work in the mobile service sector
- 2012
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Ingår i: iBusiness. - : Scientific Research Publishing, Inc.. - 2150-4075 .- 2150-4083. ; 4:1, s. 84-92
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Tidskriftsartikel (refereegranskat)abstract
- This paper aims to enhance the knowledge of business models in the mobile service sector by exploring their key mechanisms and underlying components. By combining the business model literature with empirical interview-based case studies of 69 business models in the mobile service sector, it illustrates the findings of a longitudinal case study of a business model design attached to an iPhone application. A model for managing business model design in an open innovation context of mobile services is proposed. The model extends earlier frameworks by adding contingency aspects and the view of core resources for addressing logics in the dynamic sector. Findings highlight the importance of ventures in the mobile service sector continually managing the business model design in order to support the sustainability of their business models.
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