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Ahmed Riahi
20
International trade; Multinational corporation; Foreign investment
This study restates a general model of international production combining the three features of the eclectic paradigm with behavioral and financing considerations. Using a sample of US MNEs, the evidence validates this restatement and possible extensions of the eclectic paradigm of international production by showing that multinationality is positively related to the investment opportunity set, the level foreign assets, the difference between the rates of return on foreign assets and total assets, corporate reputation, and leverage.
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20
International trade; Multinational corporation; Foreign investment
This study restates a general model of international production combining the three features of the eclectic paradigm with behavioral and financing considerations. Using a sample of US MNEs, the evidence validates this restatement and possible extensions of the eclectic paradigm of international production by showing that multinationality is positively related to the investment opportunity set, the level foreign assets, the difference between the rates of return on foreign assets and total assets, corporate reputation, and leverage.
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Jhon Tafbu Ritonga
18
Fiscal decentralization
Recently, fiscal decentralization, which involves the devolution of government fiscal responsibilities to lower levels of government, has been discussed in many developed and developing countries. In particular, the effect of fiscal decentralization on economic growth is a key issue in recent theoretical and empirical studies in public finance. The empirical evidences produce mixed results. In this study, the effect of fiscal decentralization on economic growth in a sample of several provinces will be explored. A province study offers several advantages: a bigger sample of data is available for province than for Indonesia; and panel data estimation is able to adjust the cultural, historical, and institutional differences and also to capture the local heterogeneities. By adopting a production-function-based estimation framework, the empirical estimation is done on a sample of cross section data that comprise of 26 province governments and the time series yearly data from 1992 to 2002. The generalized least square method is used to test these data. The results indicate that: first, the fiscal decentralization variables (expenditure indicator) show the positive and significant coefficients. While, the revenue indicator shows the negative relationship with economic growth. Hence, several policy implications can be derived, i.e. the local government should be able: to increase their non taxes revenues; to create conductive conditions for capital inflows; and to develop a clear framework for fiscal decentralization assignment such as income redistribution and borrowing.
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18
Fiscal decentralization
Recently, fiscal decentralization, which involves the devolution of government fiscal responsibilities to lower levels of government, has been discussed in many developed and developing countries. In particular, the effect of fiscal decentralization on economic growth is a key issue in recent theoretical and empirical studies in public finance. The empirical evidences produce mixed results. In this study, the effect of fiscal decentralization on economic growth in a sample of several provinces will be explored. A province study offers several advantages: a bigger sample of data is available for province than for Indonesia; and panel data estimation is able to adjust the cultural, historical, and institutional differences and also to capture the local heterogeneities. By adopting a production-function-based estimation framework, the empirical estimation is done on a sample of cross section data that comprise of 26 province governments and the time series yearly data from 1992 to 2002. The generalized least square method is used to test these data. The results indicate that: first, the fiscal decentralization variables (expenditure indicator) show the positive and significant coefficients. While, the revenue indicator shows the negative relationship with economic growth. Hence, several policy implications can be derived, i.e. the local government should be able: to increase their non taxes revenues; to create conductive conditions for capital inflows; and to develop a clear framework for fiscal decentralization assignment such as income redistribution and borrowing.
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Abd. Ghafar b. Ismail
16
Earnings management
The practice of earnings management via income smoothing reflects the manager’s ability to steadily manage the volatility of earnings, thus creating confidence in the market. Such incentives may arise because regulators monitor banks through earnings. Using nine of Malaysian largest banks that provide Islamic banking products over the period between 1998 to 2002, this study try to examine if managers of Islamic banking manage their earnings through the largest accrual in bank’s expense account, the loan loss provisions. This study finds that Islamic banking managers do not smooth income until it was too late.
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16
Earnings management
The practice of earnings management via income smoothing reflects the manager’s ability to steadily manage the volatility of earnings, thus creating confidence in the market. Such incentives may arise because regulators monitor banks through earnings. Using nine of Malaysian largest banks that provide Islamic banking products over the period between 1998 to 2002, this study try to examine if managers of Islamic banking manage their earnings through the largest accrual in bank’s expense account, the loan loss provisions. This study finds that Islamic banking managers do not smooth income until it was too late.
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Atsede Woldie
38
Commercial Banks
The deregulation of the banking sector in Qatar has brought about unexpected and significant shift in the competition. In particular, the emergence of Islamic banks has created serious competition for the traditional commercial banks such as the dominant Qatar National Bank. The need for service quality will increase with continuing intense competition, the growth of technology and increased awareness of consumers. The objective of this research is to examine customer’s perceptions of the level of service quality provided by the Islamic Banks in Qatar and compares them with Commercial Banks.nThe study concluded that there is a significant difference in the satisfaction levels of service quality between the Islamic banks and conventional banks. On the whole there was a great level of dissatisfaction with the Islamic banks. This was not limited to any one demographic segment but was consistent across all the different demographic segments examined.n
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38
Commercial Banks
The deregulation of the banking sector in Qatar has brought about unexpected and significant shift in the competition. In particular, the emergence of Islamic banks has created serious competition for the traditional commercial banks such as the dominant Qatar National Bank. The need for service quality will increase with continuing intense competition, the growth of technology and increased awareness of consumers. The objective of this research is to examine customer’s perceptions of the level of service quality provided by the Islamic Banks in Qatar and compares them with Commercial Banks.nThe study concluded that there is a significant difference in the satisfaction levels of service quality between the Islamic banks and conventional banks. On the whole there was a great level of dissatisfaction with the Islamic banks. This was not limited to any one demographic segment but was consistent across all the different demographic segments examined.n
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Muslim Har Sani Mohamad
26 p.
BUDGETING - MALAYSIA
This study examines the impact of the MBS on overall financial management in the Malaysian central government organizations. This study adopted cross sectional survey with two main stages of data collection - questionnaire and interview surveys. Providing evidence on the applicability of NPFM in developing countries, generally the respondents agreed that the MBS had improved financial management processes of their organizations by virtue of Expenditure target, greater autonomy to operational managers and result based performance measures. However, structural weaknesses related to annuality and resistance to change by managers might undermine the reforms. Problems including shortfall of allocations and delays in receiving funds at responsibility centres should be addressed by government. More importantly, this study provides evidence about the effectiveness of the NPFM mechanisms, which has its western origin, to civil service organizations in emerging economies.
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26 p.
BUDGETING - MALAYSIA
This study examines the impact of the MBS on overall financial management in the Malaysian central government organizations. This study adopted cross sectional survey with two main stages of data collection - questionnaire and interview surveys. Providing evidence on the applicability of NPFM in developing countries, generally the respondents agreed that the MBS had improved financial management processes of their organizations by virtue of Expenditure target, greater autonomy to operational managers and result based performance measures. However, structural weaknesses related to annuality and resistance to change by managers might undermine the reforms. Problems including shortfall of allocations and delays in receiving funds at responsibility centres should be addressed by government. More importantly, this study provides evidence about the effectiveness of the NPFM mechanisms, which has its western origin, to civil service organizations in emerging economies.
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Sue Llewellyn
20
Management; Business; Industry
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20
Management; Business; Industry
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Fatimah Said
20
Malaysian agriculture
This paper analyzes the long run changes of aggregate input-output relationship and assesses the impact of agricultural development on the growth rate of Malaysian agricultural productivity over the period 1966-2000. We find that despite the intensified effort to modernize and revitalize the agricultural sector, the average annual growth rate of agricultural production decreased from 8.2 percent in the initial phase of agricultural development (1966-1970) to 5.1 percent in the intermediate phase (1971-1990) and subsequently to 0.3 percent in the modernization phase (1991-2000). During 1966-2000, labor productivity recorded the highest annual rate of growth of 4.6 percent as compared to 2.1 percent of land productivity and 2.9 percent of total productivity. All productivity measures recorded an increasingly slower rate of growth throughout the period of study. This reflects the deterioration in production efficiency in Malaysian agriculture presumably due to technological adjustment and inputs subsidies.
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20
Malaysian agriculture
This paper analyzes the long run changes of aggregate input-output relationship and assesses the impact of agricultural development on the growth rate of Malaysian agricultural productivity over the period 1966-2000. We find that despite the intensified effort to modernize and revitalize the agricultural sector, the average annual growth rate of agricultural production decreased from 8.2 percent in the initial phase of agricultural development (1966-1970) to 5.1 percent in the intermediate phase (1971-1990) and subsequently to 0.3 percent in the modernization phase (1991-2000). During 1966-2000, labor productivity recorded the highest annual rate of growth of 4.6 percent as compared to 2.1 percent of land productivity and 2.9 percent of total productivity. All productivity measures recorded an increasingly slower rate of growth throughout the period of study. This reflects the deterioration in production efficiency in Malaysian agriculture presumably due to technological adjustment and inputs subsidies.
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Masudul Alam Choudhury
21
Money-economy
The money-economy relationships for Saudi Arabia are theoretically conceptualized and empirically estimated to derive the nature of such relationships in the perspectives of economic stabilization and sustainable development of Saudi economy. The M1 supply of money is found to be the predominant component of money supply in Saudi Arabia contributing to real sectoral linkage between money and development. Yet changes in other components of money supply, M2 and M3 are found to indicate a growing trend towards a regime of long-run savings as opposed to spending in the Saudi economy. Policy recommendations are derived. The statistically significant relationship of M1 supply of money in Saudi Arabia indicates the prominent role of money in circulation in the real economy. This is as strong feature of endogenous money. Endogenous money is referred to here as the resource mobilization of money into real economic activities. Money therefore established a systematic general equilibrium relationship with other real sector variables.
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21
Money-economy
The money-economy relationships for Saudi Arabia are theoretically conceptualized and empirically estimated to derive the nature of such relationships in the perspectives of economic stabilization and sustainable development of Saudi economy. The M1 supply of money is found to be the predominant component of money supply in Saudi Arabia contributing to real sectoral linkage between money and development. Yet changes in other components of money supply, M2 and M3 are found to indicate a growing trend towards a regime of long-run savings as opposed to spending in the Saudi economy. Policy recommendations are derived. The statistically significant relationship of M1 supply of money in Saudi Arabia indicates the prominent role of money in circulation in the real economy. This is as strong feature of endogenous money. Endogenous money is referred to here as the resource mobilization of money into real economic activities. Money therefore established a systematic general equilibrium relationship with other real sector variables.
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Nik Nazli bt Nik Ahmad
21
decision strategies
nThis paper offers a new approach to understanding multi-attribute decision processes. The approach argues that decision-making strategies in multi-attribute choice are not formulated at the outset of the choice process. Instead, they emerge over time, dependent on the data received up to various points in the process. The approach was tested in a decision-making experiment utilizing student subjects. Results of the experiment provide some support for the notion of multiple decision strategies in multi-attribute choice. Subject used, on average , 6.37 nodes to make a choice. The paper also proposes a set of seven elimination strategies. All seven were evident to some extent in the results of the experiment. The result also suggest that decision makers progress from simple elimination strategies to more complex ones in choosing alternatives.n
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21
decision strategies
nThis paper offers a new approach to understanding multi-attribute decision processes. The approach argues that decision-making strategies in multi-attribute choice are not formulated at the outset of the choice process. Instead, they emerge over time, dependent on the data received up to various points in the process. The approach was tested in a decision-making experiment utilizing student subjects. Results of the experiment provide some support for the notion of multiple decision strategies in multi-attribute choice. Subject used, on average , 6.37 nodes to make a choice. The paper also proposes a set of seven elimination strategies. All seven were evident to some extent in the results of the experiment. The result also suggest that decision makers progress from simple elimination strategies to more complex ones in choosing alternatives.n
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Masudul Alam Choudhury
22
Microeconomics; Economic development; Macroeconomics
this paper is in three intererlated parts in the firs part we undertake a critique of neoclassical economic theory with respect to the topic of complementary between economic efficiency and distributive equity. It is argued that development tradeoff can be replaced by complementary relation between goals only by a fresh epistemological inquiry in economic reasoning. This takes us to the substantive area of ethical endogenous interrelationship among diverse possibilities. The model behind this kind of approach is explained. Upon this Argument the second part of the paper takes the reader to the study of fractal method of mathematical analysis. This is used here to generalize the development debate between complementary and tradeoff in reverse directions and extending the conclusion of the tradeoff vis a vis complementarity to micro-economic level. That is what
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22
Microeconomics; Economic development; Macroeconomics
this paper is in three intererlated parts in the firs part we undertake a critique of neoclassical economic theory with respect to the topic of complementary between economic efficiency and distributive equity. It is argued that development tradeoff can be replaced by complementary relation between goals only by a fresh epistemological inquiry in economic reasoning. This takes us to the substantive area of ethical endogenous interrelationship among diverse possibilities. The model behind this kind of approach is explained. Upon this Argument the second part of the paper takes the reader to the study of fractal method of mathematical analysis. This is used here to generalize the development debate between complementary and tradeoff in reverse directions and extending the conclusion of the tradeoff vis a vis complementarity to micro-economic level. That is what
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Abul Hassan
12
Constituent companies
A business company which is defined as being socially responsible, demonstrates the perception of the link between social and financial performance. This characteristic may lead the business company to long-term competitive advantages in terms of improvement of financial performance. In the European countries etc. have become the predominant players and their influence in the western markets are growing. Present study hypothesis that Islamic or socially responsible institutional investors invest heavily in companies with strong corporate social performance. Empirical results indicate a significant, positive relationship between social performance and number of institutions holding shares of constituent companies of the Islamic index.
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12
Constituent companies
A business company which is defined as being socially responsible, demonstrates the perception of the link between social and financial performance. This characteristic may lead the business company to long-term competitive advantages in terms of improvement of financial performance. In the European countries etc. have become the predominant players and their influence in the western markets are growing. Present study hypothesis that Islamic or socially responsible institutional investors invest heavily in companies with strong corporate social performance. Empirical results indicate a significant, positive relationship between social performance and number of institutions holding shares of constituent companies of the Islamic index.
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Maliah bt. Sulaiman
19
Islamic accounting
Muslim countries are now attempting to align their economies to accord with the tenets of islam. Consequently, this phenomenon would, in turn, impact on the manner accounting is practiced. Two issues that figure prominently in the development of Islamic accounting are riba (interest) and zakat. The influence of riba on Islamic accounting lies in the capital structure of a company and its influence on the disclosure practices of an enterprise. The influence of zakat is on the measurement (valuation) aspect of accounting. The paper concludes with the need for Muslim accountants to adhere to the dictates of the Shari’a in discharging accountability.
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19
Islamic accounting
Muslim countries are now attempting to align their economies to accord with the tenets of islam. Consequently, this phenomenon would, in turn, impact on the manner accounting is practiced. Two issues that figure prominently in the development of Islamic accounting are riba (interest) and zakat. The influence of riba on Islamic accounting lies in the capital structure of a company and its influence on the disclosure practices of an enterprise. The influence of zakat is on the measurement (valuation) aspect of accounting. The paper concludes with the need for Muslim accountants to adhere to the dictates of the Shari’a in discharging accountability.
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Gordon Woodbine
21
Asian business student
This study involved the examination a large simple of business students living in the Asian region during the period 1997-98 and had the object of assessing the effect of religious affiliation on ethical predisposition. The data collected was also used to construct a taxonomy of ethical ideology, which was used to present relevant attributes as predictors of moral behavior. It is believed that educational institutions operating in the region ought to consider the need for courses in business ethics that take into account the differing religious affiliation were more likely to reject questionable consumer related activities, with Muslim students being significantly more conservative in their views than other groups of religious and non-religious students. Furthermore, it was evident that these students were more likely to be disposed to act in conformity with moral absolutes, while non-religious students were inclined towards subjectivist processes.
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21
Asian business student
This study involved the examination a large simple of business students living in the Asian region during the period 1997-98 and had the object of assessing the effect of religious affiliation on ethical predisposition. The data collected was also used to construct a taxonomy of ethical ideology, which was used to present relevant attributes as predictors of moral behavior. It is believed that educational institutions operating in the region ought to consider the need for courses in business ethics that take into account the differing religious affiliation were more likely to reject questionable consumer related activities, with Muslim students being significantly more conservative in their views than other groups of religious and non-religious students. Furthermore, it was evident that these students were more likely to be disposed to act in conformity with moral absolutes, while non-religious students were inclined towards subjectivist processes.
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Abdulkhair Jalaluddin
14
Ppofit sharing - islam; Partnerships - islam; Islamic and economics
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14
Ppofit sharing - islam; Partnerships - islam; Islamic and economics
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M. Nur Nasution
26
Service quality
Every industry or organization must commit to make a change or improvement due to the pressure from the internal and external environment. If not, the existence of its industry will be threatened to collapse. There are six steps in improving a quality of dynamic management. A deming cycle is a model for continuing improvement comprising four main components that are planning, doing, checking or studying and acting. In planning, the improvement is based on the strategic planning. Doing it is based on the change of management, and the choking is based on the culture of organization, and the acting is based on the qualified leader. It is acknowledged that all a methods and work process improvement will provide a variety of benefits or outcomes namely; quality improvement, low costs, high productivity, low price, high market shares, guarantee of survival industry, a wide work field in cremate and work satisfaction.n
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26
Service quality
Every industry or organization must commit to make a change or improvement due to the pressure from the internal and external environment. If not, the existence of its industry will be threatened to collapse. There are six steps in improving a quality of dynamic management. A deming cycle is a model for continuing improvement comprising four main components that are planning, doing, checking or studying and acting. In planning, the improvement is based on the strategic planning. Doing it is based on the change of management, and the choking is based on the culture of organization, and the acting is based on the qualified leader. It is acknowledged that all a methods and work process improvement will provide a variety of benefits or outcomes namely; quality improvement, low costs, high productivity, low price, high market shares, guarantee of survival industry, a wide work field in cremate and work satisfaction.n
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Sofyan S. Harahap
28
Islamic accounting standards
The paper discusses the socio-economic disclosure through annual reports of two types of banks viz Islamic and conventional. The emphasis is on the frequency of their socio-economic disclosure in annual reports. A limited content analysis was developed for the purpose. Results indicate that Islamic banks have greater socio-economic disclosure than that of conventional banks. It is argued that the commitment of Islamic banks to community development is broader than of capitalistic entities. This finding is consistent with the basic philosophy or mission of an Islamic business entity as having more emphasis on social goals rather than individual goals.
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28
Islamic accounting standards
The paper discusses the socio-economic disclosure through annual reports of two types of banks viz Islamic and conventional. The emphasis is on the frequency of their socio-economic disclosure in annual reports. A limited content analysis was developed for the purpose. Results indicate that Islamic banks have greater socio-economic disclosure than that of conventional banks. It is argued that the commitment of Islamic banks to community development is broader than of capitalistic entities. This finding is consistent with the basic philosophy or mission of an Islamic business entity as having more emphasis on social goals rather than individual goals.
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Ahmed Riahi
14
Organizational slack
This study examines the properties of organizational slack for U.S firms for the 1985-95 period in a dual sector economy. The economy can be divided in to a monopoly /core sector and a competitive/periphery sector. The results of show that the three measures of slack used : administrative slack, available liquidity and recoverable liquidity, are higher for firms in the periphery sector than in the core sector. In addition, organizational slack, however measured, is negatively related to the level and variability of reported profit.
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14
Organizational slack
This study examines the properties of organizational slack for U.S firms for the 1985-95 period in a dual sector economy. The economy can be divided in to a monopoly /core sector and a competitive/periphery sector. The results of show that the three measures of slack used : administrative slack, available liquidity and recoverable liquidity, are higher for firms in the periphery sector than in the core sector. In addition, organizational slack, however measured, is negatively related to the level and variability of reported profit.
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Vincent Gaspersz
21
Performance standard; Management
One of the quality management systems that have been known internationally is ISO 9000, but many people have not yet known about the ISO 9000 methodology and its application within organizations.rnThis article will provide. in-depth knowledge of the ISO 9000 methodology and its applications in Indonesia. This article can be a useful reference for both business scientists and practitioners or anyone seeks for information on the implementation of ISO 9000 quality management system in Indonesia.rnAs a developing country in the most developing area in Asia Pacific, Indonesia industry has prepared itself to be a world-class player. The implementation of the quality management system is aimed to improve the access, competitiveness and credibility of products of Companies in international market. In 1983, the department of industry made the intense of the concept of integrates quality management (IQM) program to be implemented in every company in Indonesia. Related to the program, Indonesian Quality Management Organization was established in1985 to support the concept. The Indonesian government also issued encouraging policy to motivate every company to apply quality management.
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21
Performance standard; Management
One of the quality management systems that have been known internationally is ISO 9000, but many people have not yet known about the ISO 9000 methodology and its application within organizations.rnThis article will provide. in-depth knowledge of the ISO 9000 methodology and its applications in Indonesia. This article can be a useful reference for both business scientists and practitioners or anyone seeks for information on the implementation of ISO 9000 quality management system in Indonesia.rnAs a developing country in the most developing area in Asia Pacific, Indonesia industry has prepared itself to be a world-class player. The implementation of the quality management system is aimed to improve the access, competitiveness and credibility of products of Companies in international market. In 1983, the department of industry made the intense of the concept of integrates quality management (IQM) program to be implemented in every company in Indonesia. Related to the program, Indonesian Quality Management Organization was established in1985 to support the concept. The Indonesian government also issued encouraging policy to motivate every company to apply quality management.
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Mohammad Shahadat Hossain
12
Hospital Management
The diagnosis of diseases and the treatment, both medical and surgical, to the sick and injured people are the main role of a hospital as an institution. To achieve these objectives hospital is built in a suitable location, staffed with skilled manpower and equipped with the state of the art modern medical technologies. Nowadays, hospital is an institution is becoming an example of complex system because of the existence of increasing diverse interrelationships among its various entities/components. The management of the hospital, which is mainly manually operated, is unable to cope with this increasing diversification of the interrelationships and the information resulting form them. A computer-based information system (CBIS), which has the ability to handle large amount of the interrelationship in an organization can be seen as an appropriate solution at this point. The development of an effective CBIS is not a straightforward task. This consist of a series interrelated stages such as requirement specification, system design, implementation and maintenance. Among them requirement specification is considered as the most important stage, since the viability of a CBIS mainly depends on it. Therefore, the CBIS to be used in a hospital. This can be demonstrated that the specifications in turn will enable an understanding of all aspects of the system in a consistent and coherent way and therefore define its boundry.
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12
Hospital Management
The diagnosis of diseases and the treatment, both medical and surgical, to the sick and injured people are the main role of a hospital as an institution. To achieve these objectives hospital is built in a suitable location, staffed with skilled manpower and equipped with the state of the art modern medical technologies. Nowadays, hospital is an institution is becoming an example of complex system because of the existence of increasing diverse interrelationships among its various entities/components. The management of the hospital, which is mainly manually operated, is unable to cope with this increasing diversification of the interrelationships and the information resulting form them. A computer-based information system (CBIS), which has the ability to handle large amount of the interrelationship in an organization can be seen as an appropriate solution at this point. The development of an effective CBIS is not a straightforward task. This consist of a series interrelated stages such as requirement specification, system design, implementation and maintenance. Among them requirement specification is considered as the most important stage, since the viability of a CBIS mainly depends on it. Therefore, the CBIS to be used in a hospital. This can be demonstrated that the specifications in turn will enable an understanding of all aspects of the system in a consistent and coherent way and therefore define its boundry.
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M. R. Mathews
67
accounting
nThe author has been interested in the development of accounting into non traditional areas for more than 25 years. In Mathews (1997a), the most important and influential of the social environmental accounting research published between 1970 and 1995, was reviewed and attempts were made to the categorize the literature and make an assessment of likely future developments. The intention in this present paper is to briefly review the structure and findings of the 1997 paper, and then attempt to repeat the process for the relevant literature published between 1995 and 2002. The literature reviewed has been published in a traditional sense and working papers, conference papers, and web site are excluded, which may be seen as an inevitable limitations of the study.n
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67
accounting
nThe author has been interested in the development of accounting into non traditional areas for more than 25 years. In Mathews (1997a), the most important and influential of the social environmental accounting research published between 1970 and 1995, was reviewed and attempts were made to the categorize the literature and make an assessment of likely future developments. The intention in this present paper is to briefly review the structure and findings of the 1997 paper, and then attempt to repeat the process for the relevant literature published between 1995 and 2002. The literature reviewed has been published in a traditional sense and working papers, conference papers, and web site are excluded, which may be seen as an inevitable limitations of the study.n
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Jeffrey Faux
21
Environmental information
Research conducted into user perspectives of environmental information has been sparse. In this paper the utilization of environmental information by shareholders, shareholder/environmentalists and environmentalists centres on issues regarding reportable environmental events, differential reporting issues, information sources and display preference. The results provide greater understanding of the ways in which utilization of environmental information can be optimized. Findings indicate that the user groups surveyed agree on the importance of the environmental events that should be disclosed and the importance of the annual report. The findings also indicate that there is a lack of support for differential reporting amongst shareholder/environmentalists and environmentalist and these groups prefer narrative displays.
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21
Environmental information
Research conducted into user perspectives of environmental information has been sparse. In this paper the utilization of environmental information by shareholders, shareholder/environmentalists and environmentalists centres on issues regarding reportable environmental events, differential reporting issues, information sources and display preference. The results provide greater understanding of the ways in which utilization of environmental information can be optimized. Findings indicate that the user groups surveyed agree on the importance of the environmental events that should be disclosed and the importance of the annual report. The findings also indicate that there is a lack of support for differential reporting amongst shareholder/environmentalists and environmentalist and these groups prefer narrative displays.
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