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

• 主要な著者: Mokhtar, Norsyahida, Jusoh, Ruzita, Zulkifli, Norhayah
• フォーマット: 論文
• 言語: English; English; English
• 出版事項: Elsevier Inc. Ltd. 2016
• 主題: HF5601 Accounting. Bookkeeping
• オンライン･アクセス: 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...