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Determinants of financial and environmental disclosures through the internet by Malaysian companies

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dc.citedby22
dc.contributor.affiliationsFaculty of Economics and Muamalat
dc.contributor.affiliationsCentral Organization for Control and Auditing
dc.contributor.affiliationsUniversiti Utara Malaysia (UUM)
dc.contributor.affiliationsUniversiti Sains Islam Malaysia (USIM)
dc.contributor.authorAl Arussi A.S.en_US
dc.contributor.authorSelamat M.H.en_US
dc.contributor.authorMohd Hanefah M.en_US
dc.date.accessioned2024-05-29T02:04:26Z
dc.date.available2024-05-29T02:04:26Z
dc.date.issued2009
dc.description.abstractPurpose - The purpose of this paper is to investigatewhether the voluntary financial and environmental disclosures through the internet can be explained by the same determinants as in conventional reporting. Specifically, this paper examines the relationship between the extent of financial and environmental disclosures on the internet and six variables, namely, ethnicity of chief executive officer (CEO), leverage, level of technology, existence of dominant personalities, profitability, and firm size. Design/methodology/approach - Six hypotheses were tested using data collected from 201 Malaysian listed companies on the Bursa Malaysia's Main and Second Boards for the financial year 2005. A regression model is utilized to analyze the results of this paper and this is in tandem with the previous studies. Findings - The results indicate that level of technology, ethnicity of CEO and firm size are determinants of both internet financial and environmental disclosures. However, the existence of a dominant personality is found to negatively affect the level of financial disclosures but not environmental disclosures. The other variables did not show any significant relationship with either financial or environmental disclosures. Originality/value - This paper investigates whether internet financial and environmental disclosures can be explained by the same determinants used in other similar studies. The results indicate that only level of technology, ethnicity of CEO and firm size are found to be significant for both internet financial and environmental disclosures. � Emerald Group Publishing Limited.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1108/13217340910956513
dc.identifier.epage76
dc.identifier.issn13217348
dc.identifier.issue1
dc.identifier.scopus2-s2.0-76649099825
dc.identifier.spage59
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-76649099825&doi=10.1108%2f13217340910956513&partnerID=40&md5=7c5023a9d4b644cc9eadce1a0a9ee53f
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/10295
dc.identifier.volume17
dc.languageEnglish
dc.language.isoen_USen_US
dc.relation.ispartofAsian Review of Accountingen_US
dc.sourceScopus
dc.subjectDisclosureen_US
dc.subjectFinancial reportingen_US
dc.subjectInterneten_US
dc.subjectMalaysiaen_US
dc.titleDeterminants of financial and environmental disclosures through the internet by Malaysian companiesen_US
dc.typeArticleen_US
dspace.entity.typePublication

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