ISO 9001 certification and financial performance

被引：0
|
作者：
Mahmood, Che Faridah Che [1 ]
Yunos, Rahimah Mohamed [2 ]
Aris, Azizah [3 ]
机构：
[1] UiTM Cawangan Johor, Fac Business Management, Shah Alam, Malaysia
[2] UiTM Cawangan Johor, Fac Accountancy, Shah Alam, Malaysia
[3] UiTM Cawangan Johor, Fac Comp Sci & Math, Shah Alam, Malaysia
来源：
RECENT TRENDS IN SOCIAL AND BEHAVIOUR SCIENCES | 2014年
关键词：
QUALITY MANAGEMENT; ISO-9000; CERTIFICATION; FIRM PERFORMANCE; ADOPTION; IMPLEMENTATION; DETERMINANTS; FRAMEWORK; EVENT;
D O I：
暂无
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
The paper aims to study possible financial indicators for ISO 9001 certification in Malaysia. An analysis is performed on the characteristics of manufacturing firms awarded with ISO certification and those with no certification. It is to observe whether there are differences in the characteristics of firms in both samples. Four characteristics - firm size, market reaction, profitability and cashflow - are examined using Logit analysis on cross-sectional data taken from 2011-2012 annual reports. The result indicates that ISO certification is negatively related to firm size and ROA, a proxy of profitability. The characteristics identified from the analysis should provide additional information concerning ISO certification to interested parties. The results reported could also be a sound basis for future research in particular among firms operating in different sectors.
引用
收藏
页码：505 / 512
页数：8
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