DETERMINANTS OF ENVIRONMENTAL REPORTING IN MALAYSIA
This study empirically examines the incentives that motivate Malaysian listed companies to disclose environmental information in their annual reports. The study attempts to explain the occurrence of the environmental information with reference to some company specific characteristics from the contra...
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Veröffentlicht in: | International journal of business studies 2003-06, Vol.11 (1), p.69 |
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Hauptverfasser: | , , |
Format: | Artikel |
Sprache: | eng |
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Online-Zugang: | Volltext |
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Zusammenfassung: | This study empirically examines the incentives that motivate Malaysian listed companies to disclose environmental information in their annual reports. The study attempts to explain the occurrence of the environmental information with reference to some company specific characteristics from the contracting and political cost perspectives. Six variables are hypothesised to influence companies' decision to voluntarily disclose environmental issues in their annual reports. The results reveal that only two out of the four hypotheses are supported; that is, the voluntary disclosure of environmental information in the annual reports is negatively related to firms' financial leverage and that their accounts were audited by Big-5 firms. Explanations are proffered for these findings. [PUBLICATION ABSTRACT] |
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ISSN: | 1320-7156 |