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Full-Text Articles in Business

Company Financial Performance, Company Characteristics, And Environmental Disclosure: Evidence From Singapore, I. F. S. Wahyuningrum, S. Oktavilia, N. Putri, B. Solikhah, Hadrian Djajadikerta, E. Tjahjaningsih Jan 2021

Company Financial Performance, Company Characteristics, And Environmental Disclosure: Evidence From Singapore, I. F. S. Wahyuningrum, S. Oktavilia, N. Putri, B. Solikhah, Hadrian Djajadikerta, E. Tjahjaningsih

Research outputs 2014 to 2021

© 2021 IOP Conference Series: Earth and Environmental Science A company disclosed its environmental disclosure by providing its annual report and sustainability report as a responsibility to society and the environment. This study aims to examine the factors that influence environmental disclosure, consisting of profitability, leverage, company size, industry type and company age. Legitimacy theory and stakeholder theory are used in this study. The population in this study is industrial companies listed on the Singapore Exchange (SGX) in 2018. Purposive sampling is used as a sampling method in order to obtain 61 companies. Multiple linear analysis was used to test …


Singapore, Diversification Theory And The Global Financial Crisis (Gfc), Ian Austin Jan 2012

Singapore, Diversification Theory And The Global Financial Crisis (Gfc), Ian Austin

Research outputs 2012

Since independence in 1965, Singapore has grown rich by opening its borders and encouraging Multi-National Enterprises (MNEs) to call the small city state home. However, the Asian financial crisis (1997-08), which saw Singapore experience its first significant economic downturn in decades, led to a change in direction with economic public policy being directed towards achieving strategic diversification of the national economy. This paper will examine how the 2007-09 Global finance crisis (GFC) exposed Singapore’s uber form of economic diversification - financial sector internationalisation, multinational enterprise (MNE) strategic engagement, biotechnology and medical research and so on - as being incapable of …


Interaction Of Budget Emphasis, Budgeting Participation And Task Characteristics : A Cross-Cultural Study, Liang C. Low Jan 1993

Interaction Of Budget Emphasis, Budgeting Participation And Task Characteristics : A Cross-Cultural Study, Liang C. Low

Theses: Doctorates and Masters

This thesis is an empirical examination which links two important areas of management accounting research. The first area relates to the relation between superiors' evaluative styles and the two dependent variables of job related tension and managerial performance. The second area relates to the impact of culture on management accounting system. Two of Hofstede's (1980) dimensions of culture were used in this study. They were power distance and individualism. Two studies, Brownell and Hirst (1986) and Brownell and Dunk (1991), both of which were conducted with samples from a low power distance/high individualism nation were re-examined within the framework suggested …