Value Added: Technique for Corporate Performance Measurement under Social Perspective

Social Performance through Value Added Statement

In a developing economy the real profitability of an industry needs to be assessed neither on the basis of its increasing rate of return nor on investment in relative terms. In recent decades another or additional approach has been used for measuring the success of an organisation i.e. “Value added statement” (VAS). The value added statement can be defined as a statement of the value created by...

Measuring Corporate Social Performance: An Efficiency Perspective

Aggregation of corporate social performance (CSP) metrics poses a major challenge to researchers and practitioners. This study provides a critical evaluation of current aggregation approaches and proposes a new methodology based on Data Envelopment Analysis (DEA) to compute a CSP index. DEA is independent of subjective weight specifications and provides an efficiency index to benchmark the CSP ...

Performance of Mergers and Acquisitions under Corporate Governance Perspective

This paper investigates the impact of mergers and acquisitions (M&A) on corporate performance. This article selects 36 M&A cases of China’s listed real estate companies in Shanghai and Shenzhen Stock Exchanges from 2008 to 2009. Regarding the corporate value in 2011 as the measure of the long-term performance, we will explore the relationship among check-and-balance Ownership Structure, board s...

Value added products from hemicellulose: Biotechnological perspective

Corporate Social Performance and Internal Control

This study examines the relationship between corporate social performance and the Company's internal control. For the study, the definition of corporate social performance is used Wood (Wood, 1991) and social performance into the process (internal processes, management) and outcome (social impact) is divided. To assess the social performance of corporate social performance version of the questi...