Influence of Environmental Disclosures on the Financial Performance of Public Listed Malaysian Manufacturing Companies
This study aims to assess the trend of environmental disclosures of publicly listed Malaysian manufacturing companies. It also investigates the relationships among organizational characteristics (control variables), environmental disclosures (independent variables), and financial performance (de...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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2015
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| Online Access: | http://eprints.intimal.edu.my/629/ http://eprints.intimal.edu.my/629/1/The%20Impact%20of%20Environmental%20Disclosures%20on%20Financial%20Performance%20of%20Malaysian%20Public%20Listed%20Manufacturing%20Companies.pdf |
| _version_ | 1848766524209233920 |
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| author | Ong, Tze San Soh, Wei Ni Teh, Boon Heng Ng, Sin Huei |
| author_facet | Ong, Tze San Soh, Wei Ni Teh, Boon Heng Ng, Sin Huei |
| author_sort | Ong, Tze San |
| building | INTI Institutional Repository |
| collection | Online Access |
| description | This study aims to assess the trend of environmental disclosures of
publicly listed Malaysian manufacturing companies. It also investigates
the relationships among organizational characteristics (control variables),
environmental disclosures (independent variables), and financial
performance (dependent variables). Based on content analysis our findings
involving 120 publicly listed Malaysian companies indicate that most
of these companies are cognizant of the importance of environmental
disclosures. Results of this study show that environmental disclosures can
be divided into pollution abatement and other environmental information.
Environmental disclosures are determined to be significantly and positively
correlated with financial performance of manufacturing companies. |
| first_indexed | 2025-11-14T11:52:31Z |
| format | Article |
| id | intimal-629 |
| institution | INTI International University |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T11:52:31Z |
| publishDate | 2015 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | intimal-6292016-11-22T06:50:12Z http://eprints.intimal.edu.my/629/ Influence of Environmental Disclosures on the Financial Performance of Public Listed Malaysian Manufacturing Companies Ong, Tze San Soh, Wei Ni Teh, Boon Heng Ng, Sin Huei HG Finance This study aims to assess the trend of environmental disclosures of publicly listed Malaysian manufacturing companies. It also investigates the relationships among organizational characteristics (control variables), environmental disclosures (independent variables), and financial performance (dependent variables). Based on content analysis our findings involving 120 publicly listed Malaysian companies indicate that most of these companies are cognizant of the importance of environmental disclosures. Results of this study show that environmental disclosures can be divided into pollution abatement and other environmental information. Environmental disclosures are determined to be significantly and positively correlated with financial performance of manufacturing companies. 2015 Article PeerReviewed text en http://eprints.intimal.edu.my/629/1/The%20Impact%20of%20Environmental%20Disclosures%20on%20Financial%20Performance%20of%20Malaysian%20Public%20Listed%20Manufacturing%20Companies.pdf Ong, Tze San and Soh, Wei Ni and Teh, Boon Heng and Ng, Sin Huei (2015) Influence of Environmental Disclosures on the Financial Performance of Public Listed Malaysian Manufacturing Companies. Asia-Pacific Management Accounting Journal, 10 (1). pp. 107-140. ISSN 1675-3194 http://arionline.uitm.edu.my/ojs/index.php/APMAJ/index |
| spellingShingle | HG Finance Ong, Tze San Soh, Wei Ni Teh, Boon Heng Ng, Sin Huei Influence of Environmental Disclosures on the Financial Performance of Public Listed Malaysian Manufacturing Companies |
| title | Influence of Environmental Disclosures on the Financial Performance of Public Listed Malaysian Manufacturing Companies |
| title_full | Influence of Environmental Disclosures on the Financial Performance of Public Listed Malaysian Manufacturing Companies |
| title_fullStr | Influence of Environmental Disclosures on the Financial Performance of Public Listed Malaysian Manufacturing Companies |
| title_full_unstemmed | Influence of Environmental Disclosures on the Financial Performance of Public Listed Malaysian Manufacturing Companies |
| title_short | Influence of Environmental Disclosures on the Financial Performance of Public Listed Malaysian Manufacturing Companies |
| title_sort | influence of environmental disclosures on the financial performance of public listed malaysian manufacturing companies |
| topic | HG Finance |
| url | http://eprints.intimal.edu.my/629/ http://eprints.intimal.edu.my/629/ http://eprints.intimal.edu.my/629/1/The%20Impact%20of%20Environmental%20Disclosures%20on%20Financial%20Performance%20of%20Malaysian%20Public%20Listed%20Manufacturing%20Companies.pdf |