Clarifying the value relevance of voluntary carbon reporting: the case of Malaysian carbon-intensive industries
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-b...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
Inderscience Publishers
2019
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| Subjects: | |
| Online Access: | http://eprints.utm.my/id/eprint/89587/ http://dx.doi.org/10.1504/IJETM.2019.104770 |
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