Clarifying the value relevance of voluntary carbon reporting: the case of Malaysian carbon-intensive industries

• Main Authors: Abd. Rahman, Noor Raida, Abdul Rasid, Siti Zaleha, Basiruddin, Rohaida
• Format: Article
• Published: Inderscience Publishers 2019
• Subjects: HB Economic Theory
• Online Access: http://eprints.utm.my/id/eprint/89587/; http://dx.doi.org/10.1504/IJETM.2019.104770

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...