This study investigates the motives of corporate performance and evaluates whether ISO 9000 registration impacts corporate performance in a sample of Malaysian companies. A performance evaluation model was developed based on four predictor variables that include return on sales (ROS), lender security, free cash flow and economic value added (EVA). The results indicate that the ROS and EVA do determine the performance of the Malaysian companies. The paper also finds association between ISO 9000 registration and financial performance in the sampled companies.
Overall the analysis reveals that accredited Malaysian companies outperformed the non-accredited ones during the period of study.
Naser, K., Karbhari, Y., Mokhtar, Z.M. (2004), ‘Impact of ISO 9000 registration on company performance – Evidence from Malaysia’, Managerial Auditing Journal, Vol. 19, Iss 4 pp.509-516.