The revision of ISO 9000 standards involving a paradigm shift from being quality assurance oriented to quality management oriented imply a change in their implementation approach. This paper chooses to focus on one of the often overlooked issues of ISO 9000 implementation – the role of the ISO...

Our paper focuses on corporate social responsibility (CSR) disclosures made by 98 listed companies, across industries. Content analysis methodology was used. The purpose of our study is to examine the incidence of CSR disclosures in annual reports. Studies on CSR disclosures in developing...

The aim of this paper is to investigate the relationship between return and beta for Islamic unit trusts using the cross-sectional regression analysis. The estimation of return and beta without differentiating between positive and negative excess market returns produces a flat unconditional...