Directors culture and environmental disclosure practice of companies in Malaysia
Link to publisher's homepage at http://ijbt.unimap.edu.my/
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School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
2015
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my.unimap-400302016-07-21T02:05:32Z Directors culture and environmental disclosure practice of companies in Malaysia Ayoib, Che-Ahmad Nosakhare Peter, Osazuwa Accounting Environmental disclosure Corporate social responsibility Directors culture Malaysia Link to publisher's homepage at http://ijbt.unimap.edu.my/ This study sets out to investigate the effect of director’s culture on the level of environmental disclosures among companies quoted on the main stream of the Bursa Malaysia. The study uses the ethnic background of the directors to categorize the culture of the board. The dependent variable environmental disclosure in the annual report of the selected companies is measured by an index score based on the content. The study employed the multiple regression technique to estimate the data. Our result indicate a significant relationship between environmental disclosure and boards dominated by Bumiputra directors, board dominated by foreign directors, firm size and leverage. The study has public policy implications for Malaysia as well as a number of developing countries 2015-05-28T06:37:11Z 2015-05-28T06:37:11Z 2015-02 Article International Journal of Business and Technopreneurship, vol.5(1), 2015, pages 99-114 2231-7090 http://ijbt.unimap.edu.my/ http://dspace.unimap.edu.my:80/xmlui/handle/123456789/40030 en School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) |
| institution |
Universiti Malaysia Perlis |
| building |
UniMAP Library |
| collection |
Institutional Repository |
| continent |
Asia |
| country |
Malaysia |
| content_provider |
Universiti Malaysia Perlis |
| content_source |
UniMAP Library Digital Repository |
| url_provider |
http://dspace.unimap.edu.my/ |
| language |
English |
| topic |
Accounting Environmental disclosure Corporate social responsibility Directors culture Malaysia |
| spellingShingle |
Accounting Environmental disclosure Corporate social responsibility Directors culture Malaysia Ayoib, Che-Ahmad Nosakhare Peter, Osazuwa Directors culture and environmental disclosure practice of companies in Malaysia |
| description |
Link to publisher's homepage at http://ijbt.unimap.edu.my/ |
| format |
Article |
| author |
Ayoib, Che-Ahmad Nosakhare Peter, Osazuwa |
| author_facet |
Ayoib, Che-Ahmad Nosakhare Peter, Osazuwa |
| author_sort |
Ayoib, Che-Ahmad |
| title |
Directors culture and environmental disclosure practice of companies in Malaysia |
| title_short |
Directors culture and environmental disclosure practice of companies in Malaysia |
| title_full |
Directors culture and environmental disclosure practice of companies in Malaysia |
| title_fullStr |
Directors culture and environmental disclosure practice of companies in Malaysia |
| title_full_unstemmed |
Directors culture and environmental disclosure practice of companies in Malaysia |
| title_sort |
directors culture and environmental disclosure practice of companies in malaysia |
| publisher |
School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) |
| publishDate |
2015 |
| url |
http://dspace.unimap.edu.my:80/xmlui/handle/123456789/40030 |
| _version_ |
1643799241935552512 |
| score |
13.222552 |