Al_arussi, Ali Saleh Ahmed and Al_dhamari, Redhwan Ahmed (2017) Investigating ownership structure, company characteristics and online environmental disclosure in Malaysia. Indian-Pacific Journal of Accounting and Finance (IPJAF), 1 (3). pp. 31-51. ISSN 2600-9161

PDF Restricted to Registered users only Download (349kB) | Request a copy

Abstract

This paper focuses on environmental disclosure on the Internet and empirically examines whether ownership structure and company characteristics have a significant association with the level of Internet environmental disclosure (IED) amongst Malaysian companies. Six variables – management ownership, government ownership, firm size, level of technology, industry type, and profitability – have been chosen to be examined in this study. Multiple regression analysis is used to examine these relationships by analysing the data of 201 online annual reports on the websites of Malaysian companies. The results indicate that government ownership, firm size, level of technology and industry type are positively and significantly associated with IED; management ownership is negatively and significantly associated with IED, and profitability did not show a significant relationship. The results of this paper can be used by regulators to enhance and regulate online environmental reports as it is still voluntary based.

Item Type:	Article
Uncontrolled Keywords:	Ownership Structure, Company Characteristics, Online Environmental Disclosure, Environment, Malaysia
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	24 Jun 2019 05:16
Last Modified:	24 Jun 2019 05:16
URI:	https://repo.uum.edu.my/id/eprint/26143

Actions (login required)

View Item