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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Main Authors: Mohd Sabrun, Ibrahim, Rusnah, Muhamad
Format: Article
Language:English
Published: Taylor & Francis Group 2023
Subjects:
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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spelling 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
institution Universiti Malaysia Sarawak
building Centre for Academic Information Services (CAIS)
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sarawak
content_source UNIMAS Institutional Repository
url_provider http://ir.unimas.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Mohd Sabrun, Ibrahim
Rusnah, Muhamad
Do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from Malaysia
description 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.
format 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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score 13.209306