Purpose: The purpose of this study is to investigate the value relevance of corporate social responsibility disclosures (CSRDs) in English language annual reports in Japanese companies. Based on the stakeholder theory framework, the long-term effects of CSRD on financial and market performance...

The world has witnessed remarkable growth and diffusion in information and communication technologies (ICT) system in this decade. The further development of the ICT industry will become a major factor for economic growth. This empirical research which aimed to investigate the performance by...

The increasing competition and the highly demands of globalization, Malaysia government attempt for Small Medium Enterprise, SME for the development of innovative, competitive with high technology. Computerized accounting system (CAS) adoption may be decisive factor for an organization to be...

This study explores the performance of ICT industry through Sales Growth Rate and Profitability Ratio between ASEAN and East Asia and also through individual country. Data from Orbis Database (OVBD) were analyzed; 24 ICT companies in ASEAN region which involve Thailand, Malaysia, and Philippines;...

Japanese companies are increasingly adopting stock option based compensation for executives and employees as a part of their efforts to regain profitability and capital market orientation after the burst of bubble economy. To analyze the economic justifications of option grants in Japanese...

The long-term employment contracts that helped to explain the once superior performance Japanese companies have come under pressure after the burst of the economic bubble in Japan after 1990. A large number of long-tenured, highly paid employees can become a financial burden for a company....

This is the 22nd Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management which was held in Aichi University, Nagoya, Japan on September 4 to September 5, 2014. The first conference was held at Rutgers University in 1993. Since then, the conference has been held in Hong...

The environmental global issues reposition industries to produce more environmental friendly product that will reduce damages towards global environment leading to adoption of green technology including automotive industries. However, Malaysian consumers¡¯ readiness to accept green technology...

This study explores the performance of ICT industry through Sales Growth Rate and Profitability Ratio between ASEAN and East Asia and also through individual country. Data from Orbis Database (OVBD) were analyzed; 24 ICT companies in ASEAN region which involve Thailand, Malaysia, and Philippines;...