Internet Financial and Environmental Disclosures by Malaysian Companies

Ali Saleh Alarussi · Mustafa Mohd Hanefah · Mohamad Hisyam Selamat

14 citations0/0 files storedIssues in Social and Environmental Accounting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Financial Reporting and XBRL Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

Abstract

This paper investigates whether determinants of financial disclosure are similar to environmental disclosure through the Internet. In other words, this paper examines the relationship between Internet financial disclosure (IFD), Internet environmental disclosures (IED) and six variables, namely, ethnic of chief executive officer (CEO), leverage, level of technology, listing status, profitability, and firm size. Six hypotheses formulated in this study were analyzed using data collected from the websites of 189 Malaysian listed companies in 2006. The results indicate that level of technology, ethnic of CEO and firm size are significant factors in explaining both IFD and IED. It is also observed that listing status is positively related to the level of IFD but not IED. On the other hand, profitability is significant factor in explaining the level of IED but not IFD. Finally, leverage is not significantly related to both IFD and IED.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 14 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1993Research methods for business: A skill building approach 1985Positive Accounting Theory 1997Disclosure level and the cost of equity capital.1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations 2003Corporate governance and voluntary disclosure 2001A study of the relationship between corporate governance structures and the extent of voluntary disclosure

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.