Do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from Malaysia
Past studies have examined the influence of environmental information on earnings management practices. However, these studies have reported mixed findings and failed to establish a conclusive conclusion. Therefore, rather than re-examining the relationship between environmental disclosure and earni...
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2023
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Online Access: | http://ir.unimas.my/id/eprint/42348/3/Do%20environmentally%20-%20Copy.pdf http://ir.unimas.my/id/eprint/42348/ https://www.tandfonline.com/doi/abs/10.1080/20430795.2022.2150510 https://doi.org/10.1080/20430795.2022.2150510 |
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my.unimas.ir.423482023-07-21T00:50:18Z http://ir.unimas.my/id/eprint/42348/ Do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from Malaysia Mohd Sabrun, Ibrahim Rusnah, Muhamad HF5601 Accounting Past studies have examined the influence of environmental information on earnings management practices. However, these studies have reported mixed findings and failed to establish a conclusive conclusion. Therefore, rather than re-examining the relationship between environmental disclosure and earnings management, this research offers a new perspective on earnings management based on a company’s sector, specifically, environmentally sensitive (ES) and environmentally non-sensitive (EN) sectors. This study analysed ten years of data (2008–2017) on Malaysian public listed companies. It was found that ES sectors are more likely to be involved in earnings management than EN sectors. This study’s findings could initiate policy revisions leading to sustainable, ethical and responsible financial reporting practices in the future. Taylor & Francis Group 2023-07-20 Article PeerReviewed text en http://ir.unimas.my/id/eprint/42348/3/Do%20environmentally%20-%20Copy.pdf Mohd Sabrun, Ibrahim and Rusnah, Muhamad (2023) Do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from Malaysia. Journal of Sustainable Finance & Investment, 13 (3). pp. 1252-1276. ISSN 2043-0809 https://www.tandfonline.com/doi/abs/10.1080/20430795.2022.2150510 https://doi.org/10.1080/20430795.2022.2150510 |
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HF5601 Accounting Mohd Sabrun, Ibrahim Rusnah, Muhamad Do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from Malaysia |
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Past studies have examined the influence of environmental information on earnings management practices. However, these studies have reported mixed findings and failed to establish a conclusive conclusion. Therefore, rather than re-examining the relationship between environmental disclosure and earnings management, this research offers a new perspective on earnings management based on a company’s sector, specifically, environmentally sensitive (ES) and environmentally non-sensitive (EN) sectors. This study analysed ten years of data (2008–2017) on Malaysian public listed companies. It was found that ES sectors are more likely to be involved in earnings management than EN sectors. This study’s findings could initiate policy revisions leading to sustainable, ethical and responsible financial reporting practices in the future. |
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Article |
author |
Mohd Sabrun, Ibrahim Rusnah, Muhamad |
author_facet |
Mohd Sabrun, Ibrahim Rusnah, Muhamad |
author_sort |
Mohd Sabrun, Ibrahim |
title |
Do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from Malaysia |
title_short |
Do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from Malaysia |
title_full |
Do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from Malaysia |
title_fullStr |
Do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from Malaysia |
title_full_unstemmed |
Do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from Malaysia |
title_sort |
do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from malaysia |
publisher |
Taylor & Francis Group |
publishDate |
2023 |
url |
http://ir.unimas.my/id/eprint/42348/3/Do%20environmentally%20-%20Copy.pdf http://ir.unimas.my/id/eprint/42348/ https://www.tandfonline.com/doi/abs/10.1080/20430795.2022.2150510 https://doi.org/10.1080/20430795.2022.2150510 |
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