Influence of Environmental Disclosures on the Financial Performance of Public Listed Malaysian Manufacturing Companies
This study aims to assess the trend of environmental disclosures of publicly listed Malaysian manufacturing companies. It also investigates the relationships among organizational characteristics (control variables), environmental disclosures (independent variables), and financial performance (de...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | http://eprints.intimal.edu.my/629/1/The%20Impact%20of%20Environmental%20Disclosures%20on%20Financial%20Performance%20of%20Malaysian%20Public%20Listed%20Manufacturing%20Companies.pdf http://eprints.intimal.edu.my/629/ http://arionline.uitm.edu.my/ojs/index.php/APMAJ/index |
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| Summary: | This study aims to assess the trend of environmental disclosures of
publicly listed Malaysian manufacturing companies. It also investigates
the relationships among organizational characteristics (control variables),
environmental disclosures (independent variables), and financial
performance (dependent variables). Based on content analysis our findings
involving 120 publicly listed Malaysian companies indicate that most
of these companies are cognizant of the importance of environmental
disclosures. Results of this study show that environmental disclosures can
be divided into pollution abatement and other environmental information.
Environmental disclosures are determined to be significantly and positively
correlated with financial performance of manufacturing companies. |
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