Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)

• Main Authors: Mokhtar, Norsyahida, Jusoh, Ruzita, Zulkifli, Norhayah
• Format: Article
• Language: English; English; English
• Published: Elsevier Inc. Ltd. 2016
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/50588/1/50588_Corporate%20characteristics%20and%20environmental.pdf; http://irep.iium.edu.my/50588/2/50588_Corporate%20characteristics%20and%20environmental_SCOPUS.pdf; http://irep.iium.edu.my/50588/3/50588_Corporate%20characteristics%20and%20environmental_WOS.pdf; http://irep.iium.edu.my/50588/; http://www.sciencedirect.com/science/article/pii/S0959652616001347

Adopting the contingency theory framework, this study investigated the extent to which Malaysian public listed companies (PLCs) implement environmental management accounting (EMA) and whether the implementation varies across corporate characteristics. Five corporate characteristics, namely, environm...