Publication:
The Association between Environmental Disclosure and Financial Disclosure on the Internet by Malaysian Listed Companies

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dc.contributor.authorAli Saleh Ahmed Alarussien_US
dc.contributor.authorMustafa Mohd Hanefahen_US
dc.contributor.authorMohamad Hisyam Selamaten_US
dc.date.accessioned2024-05-28T03:40:03Z
dc.date.available2024-05-28T03:40:03Z
dc.date.issued2013
dc.description.abstractThe rapid growth of internet technology has made it possible for companies to directly and instantly disclose their financial and non-financial information to fulfil user needs worldwide. The purpose of this paper is to examine whether there is any association between the extent of internet financial disclosure (IFD) and the extent of internet environmental disclosure (IED) by Malaysian listed companies. The data from 194 companies were used as a sample for this study. Linear regression analysis was conducted and results show that there is a significant positive relationship between the extent of IED and the extent of IFD. The finding also indicates that the disclosure of financial and environmental information on the internet by Malaysian listed companies has improved; however, there is still much room for improvement especially in areas of environmental disclosures.en_US
dc.identifier.citationAlarussi Ali, Hanefah, Mustafa & Selamat, Mohamad. (2013). The association between environmental disclosure and financial disclosure on the internet by Malaysian listed companies. Int. J. of Critical Accounting. 5. 156 - 172.en_US
dc.identifier.doi10.1504/IJCA.2013.055181
dc.identifier.issn1757-9856
dc.identifier.issue2
dc.identifier.urihttps://www.inderscienceonline.com/doi/abs/10.1504/IJCA.2013.055181
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/4899
dc.identifier.volume5
dc.language.isoen_USen_US
dc.publisherInderscience Enterprises Ltd.en_US
dc.relation.ispartofInternational Journal of Critical Accountingen_US
dc.subjectinternet, environmental, financial reporting, transparency, Malaysiaen_US
dc.titleThe Association between Environmental Disclosure and Financial Disclosure on the Internet by Malaysian Listed Companiesen_US
dc.typeArticleen_US
dspace.entity.typePublication

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