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QUESTION 1 [20 MARKS] (a) The scientific method is an approach to problem-solving that is based on 1) purposiveness, 2) rigor, 3) testability, 4) replicability,

5) precision and confidence, 6) objectivity, 7) generalizability, and 8) parsimony It is important because it ensures that the conclusions we state from research results from empirical data and that other conclusions have been eliminated through the process.

(b)

To address the right to privacy, there are several precautions a researcher can take. These include 1) inform participants of their right to refuse to answer any question or to participate in the study; 2) obtain prior permission to interview or observe participants; 3) restrict observation to public places; 4) limit the time required for participants and the amount of information collected to that which is deemed critical. Applied research is research that has a practical problem-solving emphasis and is conducted to reveal answers to specific questions related to action, performance, or policy needs. Basic research is designed to solve problems of a theoretical nature with little direct impact on strategic or tactical decisions.

(c)

QUESTION 2 [20 MARKS] (a) Pretesting is the assessment of questions and instruments before the start of a study. Pretesting allows for the instrument designer to: (1) discover ways to increase participant interest, (2) increase the likelihood that participants will remain engaged to the completion of a survey, discover question content, wording, and sequencing problems, (3) discover target question groups where researcher training is needed, and (4) explore ways to improve the overall quality of survey data.

(b)

Validity means that the test measures what we actually want to measure. Reliability has to do with the accuracy and precision of the measurement procedure.

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ARMB 313, Semester 2 2011/2012

Practicality has to do with the economics, convenience, and interpretability of the measurement tool.

(c)

Stability refers to the consistency of results over repeated measures. To assess stability, one uses the test-retest technique. Equivalence refers to the degree of consistency in results when measures are made by different investigators or with different samples or instruments. Equivalence is assessed using a parallel forms examination of alternate forms of the same measure. Internal consistency ensures that the items used in measurement are homogeneous. Cronbach's alpha is used to assess internal consistency.

QUESTION 3 [20 MARKS] (a) The process of selecting a sufficient number of elements from the population, so that results from analyzing the sample are generalisable to the population.

(b)

Cost efficient because it eliminates the need to reach everyone, provide an instrument for everyone, and enter data for a massive group of people. Greater accuracy than a census can unless the population is very small and accessible Faster to collect data from a sample. Allow access (availability of elements). For instance, if we wanted to test the quality of products, and used a census, all of the products would be tested and made unavailable for sale. Sampling allows for quality testing without this challenge

(c)

(1) define the population, (2) determine the sample frame, (3) determine the sampling design, (4) determine the appropriate sample size, and (5) execute the sampling process.

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ARMB 313, Semester 2 2011/2012

(d)

A probability sample is one that is drawn such that each population element had a known, non-zero chance of participation. In non-probability samples, some elements do not have a chance of selection and others have an unknown chance. Probability samples are preferred for their ability to generalize to the population of interest and provide precision estimates. Non-probability samples may be preferred for their cost and time savings.

QUESTION 4 [20 MARKS] (a) Levenes Test for Equality of variances statistic is not significant (p>0.05) conclude that the variances of two variables used in the t-test are homogeneous statistic is significant (p<0.05) conclude that there is a significant difference in the means of intangibles disclosure between technology sector and non-technology sector

Independent sample Test -

(b)

Shapiro-Wilk -

statistic is not significant (p>0.05) conclude that the variable age is normally distributed shows that observations are close to the trend line

Normal Q-Q Plot -

(c)

(i) (ii)

One-way ANOVA H0 : The mean salary of junior accountants are similar in all the four cities. H1 : At least one mean is different from others

QUESTION 5 [20 MARKS] (a) Is there any association between ownership structure and CSR disclosure in Malaysian company annual reports?

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ARMB 313, Semester 2 2011/2012

(b) Independent variables Ownership structure: Ownership concentration Director ownership Government ownership CSR disclosure Corporate characteristics: Company size Profitability Industry Dependent variable

(c)

The extent of CSR disclosure in annual reports is negatively associated with ownership concentration The extent of CSR disclosure in annual reports is negatively associated with the proportion of shares held by executive and non-independent directors. The extent of CSR disclosure in annual reports is positively associated with government ownership. The extent of CSR disclosure in annual reports is positively associated with company size. The extent of CSR disclosure in annual reports is positively associated with the degree of industry competitiveness

(d)

Non probability sampling Purposive sampling Judgment sampling. Involves the choice of subjects who are most advantageously placed or in the best position to provide the information required. It was decided to focus on these types of companies because actively traded and large companies are more in the public eyes and therefore can be expected to engage in some socially responsible activities

(e)

Companies in which the directors hold a higher proportion of equity shares (owner-managed companies) disclosed significantly less CSR information Companies in which the government is a substantial shareholder disclosed significantly more CSR information in their annual reports. Ownership concentration (ten largest shareholders) is not statistically significant in explaining the level of CSR disclosure in annual reports Larger companies disclosed significantly more CSR information

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