Determinants of environmental reporting quality in Malaysia

The study examines the relationship between share ownership distribution, profitability, firm size and leverage with the quality of environmental disclosure in annual reports in 2009, two years after Malaysia made corporate social responsibility disclosure mandatory for all listed companies. Thr...

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Main Authors:	Sulaiman, Maliah, Abdullah, Norhayati, Fatima, Abdul Hamid
Format:	Article
Language:	English
Published:	International Islamic University Malaysia 2014
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/41500/ http://irep.iium.edu.my/41500/ http://irep.iium.edu.my/41500/1/IJEMA_2014.pdf

id	iium-41500
recordtype	eprints
spelling	iium-415002015-08-28T03:26:37Z http://irep.iium.edu.my/41500/ Determinants of environmental reporting quality in Malaysia Sulaiman, Maliah Abdullah, Norhayati Fatima, Abdul Hamid HF5601 Accounting. Bookkeeping The study examines the relationship between share ownership distribution, profitability, firm size and leverage with the quality of environmental disclosure in annual reports in 2009, two years after Malaysia made corporate social responsibility disclosure mandatory for all listed companies. Three theories; legitimacy, resource based view and information provided the theoretical underpinnings of the study. A content analysis of the annual report of 164 companies in the environmentally sensitive industries (ESI) was undertaken. Disclosure quality was measured using a self-developed index adapted from prior studies. The findings revealed a significant positive association between firm size and leverage with the quality of environmental reporting, thus providing the support for legitimacy theory. Given that share ownership distribution and profitability had no significant relationship with the quality of environmental reporting, the use of resource based view and information cost theories did not provide any support in explaining environmental reporting behavior of companies in the environmentally sensitive industries in Malaysia. International Islamic University Malaysia 2014 Article PeerReviewed application/pdf en http://irep.iium.edu.my/41500/1/IJEMA_2014.pdf Sulaiman, Maliah and Abdullah, Norhayati and Fatima, Abdul Hamid (2014) Determinants of environmental reporting quality in Malaysia. International Journal of Economics, Management and Accounting, 22 (1). pp. 63-90. ISSN 0128-006 http://journals.iium.edu.my/enmjournal/index.php/enmj/index
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Sulaiman, Maliah Abdullah, Norhayati Fatima, Abdul Hamid Determinants of environmental reporting quality in Malaysia
description	The study examines the relationship between share ownership distribution, profitability, firm size and leverage with the quality of environmental disclosure in annual reports in 2009, two years after Malaysia made corporate social responsibility disclosure mandatory for all listed companies. Three theories; legitimacy, resource based view and information provided the theoretical underpinnings of the study. A content analysis of the annual report of 164 companies in the environmentally sensitive industries (ESI) was undertaken. Disclosure quality was measured using a self-developed index adapted from prior studies. The findings revealed a significant positive association between firm size and leverage with the quality of environmental reporting, thus providing the support for legitimacy theory. Given that share ownership distribution and profitability had no significant relationship with the quality of environmental reporting, the use of resource based view and information cost theories did not provide any support in explaining environmental reporting behavior of companies in the environmentally sensitive industries in Malaysia.
format	Article
author	Sulaiman, Maliah Abdullah, Norhayati Fatima, Abdul Hamid
author_facet	Sulaiman, Maliah Abdullah, Norhayati Fatima, Abdul Hamid
author_sort	Sulaiman, Maliah
title	Determinants of environmental reporting quality in Malaysia
title_short	Determinants of environmental reporting quality in Malaysia
title_full	Determinants of environmental reporting quality in Malaysia
title_fullStr	Determinants of environmental reporting quality in Malaysia
title_full_unstemmed	Determinants of environmental reporting quality in Malaysia
title_sort	determinants of environmental reporting quality in malaysia
publisher	International Islamic University Malaysia
publishDate	2014
url	http://irep.iium.edu.my/41500/ http://irep.iium.edu.my/41500/ http://irep.iium.edu.my/41500/1/IJEMA_2014.pdf
first_indexed	2023-09-18T20:59:25Z
last_indexed	2023-09-18T20:59:25Z
_version_	1777410523345715200

Determinants of environmental reporting quality in Malaysia

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