An investigation of environmental disclosure by local listed companies and multinational companies (MNCs) in Malaysia for the period ended 1999 : an empirical evidence / Nor Ashikin Alias

The purpose of this study is to investigate the nature of environmental information disclosure practices by Malaysian listed companies in order to find out the quality and the quantity or volume of the environmental disclosures in annual reports. It also attempts to investigate some potential relati...

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Main Author:	Alias, Nor Ashikin
Format:	Thesis
Language:	English
Published:	2001
Online Access:	https://ir.uitm.edu.my/id/eprint/102278/1/102278.pdf
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id	my-uitm-ir.102278
record_format	uketd_dc
spelling	my-uitm-ir.1022782024-09-28T22:47:47Z An investigation of environmental disclosure by local listed companies and multinational companies (MNCs) in Malaysia for the period ended 1999 : an empirical evidence / Nor Ashikin Alias 2001 Alias, Nor Ashikin The purpose of this study is to investigate the nature of environmental information disclosure practices by Malaysian listed companies in order to find out the quality and the quantity or volume of the environmental disclosures in annual reports. It also attempts to investigate some potential relationships between corporate characteristics in terms of size, financial performance and company's operational status and the amount of environmental disclosure. The sample chosen consisted of 74 Malaysian companies drawn from seven industries and was examined using content analysis with sentences as a unit of measurement. The Spearman's rank Correlation, Crosstabulation Chi-Square Test and Kruskal-Wallis Test were performed to test the hypotheses. The result shows that there is no significant difference between the quality and the quantity of environmental information disclosure between MNCs and local listed companies in Malaysia. The present study also indicates that there is no significant relationship between company size, financial performance and operational status with the amount of the environmental information disclosure. 2001 Thesis https://ir.uitm.edu.my/id/eprint/102278/ https://ir.uitm.edu.my/id/eprint/102278/1/102278.pdf text en public masters Universiti Teknologi MARA (UiTM) Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	The purpose of this study is to investigate the nature of environmental information disclosure practices by Malaysian listed companies in order to find out the quality and the quantity or volume of the environmental disclosures in annual reports. It also attempts to investigate some potential relationships between corporate characteristics in terms of size, financial performance and company's operational status and the amount of environmental disclosure. The sample chosen consisted of 74 Malaysian companies drawn from seven industries and was examined using content analysis with sentences as a unit of measurement. The Spearman's rank Correlation, Crosstabulation Chi-Square Test and Kruskal-Wallis Test were performed to test the hypotheses. The result shows that there is no significant difference between the quality and the quantity of environmental information disclosure between MNCs and local listed companies in Malaysia. The present study also indicates that there is no significant relationship between company size, financial performance and operational status with the amount of the environmental information disclosure.
format	Thesis
qualification_level	Master's degree
author	Alias, Nor Ashikin
spellingShingle	Alias, Nor Ashikin An investigation of environmental disclosure by local listed companies and multinational companies (MNCs) in Malaysia for the period ended 1999 : an empirical evidence / Nor Ashikin Alias
author_facet	Alias, Nor Ashikin
author_sort	Alias, Nor Ashikin
title	An investigation of environmental disclosure by local listed companies and multinational companies (MNCs) in Malaysia for the period ended 1999 : an empirical evidence / Nor Ashikin Alias
title_short	An investigation of environmental disclosure by local listed companies and multinational companies (MNCs) in Malaysia for the period ended 1999 : an empirical evidence / Nor Ashikin Alias
title_full	An investigation of environmental disclosure by local listed companies and multinational companies (MNCs) in Malaysia for the period ended 1999 : an empirical evidence / Nor Ashikin Alias
title_fullStr	An investigation of environmental disclosure by local listed companies and multinational companies (MNCs) in Malaysia for the period ended 1999 : an empirical evidence / Nor Ashikin Alias
title_full_unstemmed	An investigation of environmental disclosure by local listed companies and multinational companies (MNCs) in Malaysia for the period ended 1999 : an empirical evidence / Nor Ashikin Alias
title_sort	investigation of environmental disclosure by local listed companies and multinational companies (mncs) in malaysia for the period ended 1999 : an empirical evidence / nor ashikin alias
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Faculty of Accountancy
publishDate	2001
url	https://ir.uitm.edu.my/id/eprint/102278/1/102278.pdf
_version_	1811769215932170240

An investigation of environmental disclosure by local listed companies and multinational companies (MNCs) in Malaysia for the period ended 1999 : an empirical evidence / Nor Ashikin Alias

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