Comparative Study on Performance Measures and Attributes between ISO and Non-ISO Certification Companies

Mohd Zulkifli Mokhtar, Mohd Shaladdin Muda


This study surveys a sample of 162 public listed companies on the Kuala Lumpur Stock Exchange. The study
utilises eight different measures of company performance, ROA, ROE, WC, ROS, CF, TQ and EVA, and five
company’s attributes, namely size, growth. capital structure, age and industrial category. The analyses revealed
that ISO registered Malaysian companies outperformed their non-ISO registered counterparts during the period
of this study. This study finds that ISO 9000 registered companies in Malaysia are better off than non-ISO 9000
registered companies in terms of performance measures ROA, ROS and WC, except for EVA. ISO 9000
registered companies are younger, larger, and have a higher growth and a lower capital structure than non-ISO
9000 registered companies.

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