Impact of ISO 9000 registration on company performance

Kamal Naser (Cardiff Business School, Cardiff University, Cardiff, UK)
Yusuf Karbhari (Cardiff Business School, Cardiff University, Cardiff, UK)
Mohammad Zulkifli Mokhtar (Institute of Science and Technology, Terengganu, Malaysia)

Managerial Auditing Journal

ISSN: 0268-6902

Publication date: 1 May 2004


This study investigates the determinants of corporate performance and evaluates whether ISO 9000 registration impacts corporate performance in a sample of Malaysian listed companies. A performance evaluation model was developed on the basis of 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 listed companies. We also find association between ISO 9000 registration and financial performance in the sampled companies.



Naser, K., Karbhari, Y. and Zulkifli Mokhtar, M. (2004), "Impact of ISO 9000 registration on company performance", Managerial Auditing Journal, Vol. 19 No. 4, pp. 509-516.

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Copyright © 2004, Emerald Group Publishing Limited

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