Clarifying the value relevance of voluntary carbon reporting: The case of Malaysian carbon-intensive industries
Climate change; Earnings; Global warming; Greenhouse gases; Regression analysis; Carbon reporting; Content analysis; Earnings per share; Malaysians; Panel data; Return on assets; Return on equity; Value relevances; Carbon; accountability; carbon emission; equity; global warming; greenhouse gas; guid...
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Inderscience Publishers
2023
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my.uniten.dspace-248582023-05-29T15:27:58Z Clarifying the value relevance of voluntary carbon reporting: The case of Malaysian carbon-intensive industries Rahman N.R.A. Rasid S.Z.A. Basiruddin R. 46461020300 43762211100 56051563800 Climate change; Earnings; Global warming; Greenhouse gases; Regression analysis; Carbon reporting; Content analysis; Earnings per share; Malaysians; Panel data; Return on assets; Return on equity; Value relevances; Carbon; accountability; carbon emission; equity; global warming; greenhouse gas; guideline; industrial emission; market conditions; panel data; standard (regulation); Malaysia This study aimed to empirically test the value relevance of voluntary carbon reporting (VCR) by Malaysian public listed companies operating in carbon-intensive industries from 2010 to 2016. Using panel data regression models, this study considered the impact of VCR from both, accounting and market-based perspectives. The quality of VCR is measured using the content analysis of disclosure indexes adapted from a list of disclosure items that were provided in various global warming, climate change, greenhouse gases, and carbon reporting guidelines, standards and frameworks. The finding indicated that on average, the quality of VCR was still low compared to the overall potential score. The findings also revealed that VCR generates a negative relationship with return on assets (ROA) and earnings per share (EPS). Nevertheless, VCRQ does not influence return on equity and Tobin�s Q. This study has implications on both the policy and practice of organisations seeking to improve VCR practices. Copyright � 2019 Inderscience Enterprises Ltd. Final 2023-05-29T07:27:58Z 2023-05-29T07:27:58Z 2019 Article 10.1504/IJETM.2019.104770 2-s2.0-85079051406 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85079051406&doi=10.1504%2fIJETM.2019.104770&partnerID=40&md5=dc43a6348c611aa4476c95ac0c34d79b https://irepository.uniten.edu.my/handle/123456789/24858 22 4-May 384 401 Inderscience Publishers Scopus |
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| description |
Climate change; Earnings; Global warming; Greenhouse gases; Regression analysis; Carbon reporting; Content analysis; Earnings per share; Malaysians; Panel data; Return on assets; Return on equity; Value relevances; Carbon; accountability; carbon emission; equity; global warming; greenhouse gas; guideline; industrial emission; market conditions; panel data; standard (regulation); Malaysia |
| author2 |
46461020300 |
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46461020300 Rahman N.R.A. Rasid S.Z.A. Basiruddin R. |
| format |
Article |
| author |
Rahman N.R.A. Rasid S.Z.A. Basiruddin R. |
| spellingShingle |
Rahman N.R.A. Rasid S.Z.A. Basiruddin R. Clarifying the value relevance of voluntary carbon reporting: The case of Malaysian carbon-intensive industries |
| author_sort |
Rahman N.R.A. |
| title |
Clarifying the value relevance of voluntary carbon reporting: The case of Malaysian carbon-intensive industries |
| title_short |
Clarifying the value relevance of voluntary carbon reporting: The case of Malaysian carbon-intensive industries |
| title_full |
Clarifying the value relevance of voluntary carbon reporting: The case of Malaysian carbon-intensive industries |
| title_fullStr |
Clarifying the value relevance of voluntary carbon reporting: The case of Malaysian carbon-intensive industries |
| title_full_unstemmed |
Clarifying the value relevance of voluntary carbon reporting: The case of Malaysian carbon-intensive industries |
| title_sort |
clarifying the value relevance of voluntary carbon reporting: the case of malaysian carbon-intensive industries |
| publisher |
Inderscience Publishers |
| publishDate |
2023 |
| _version_ |
1806427961002295296 |
| score |
13.214268 |