INFLUENCE OF ENVIRONMENTAL DISCLOSURES ON THE FINANCIAL PERFORMANCE OF PUBLIC LISTED MALAYSIAN MANUFACTURING COMPANIES

Main Article Content

Ong Tze San Wei Ni Soh Boon Heng Teh Sin Huei Ng

Abstract

This study aims to assess the trend of environmental disclosures ofpublicly listed Malaysian manufacturing companies. It also investigatesthe relationships among organizational characteristics (control variables),environmental disclosures (independent variables), and financialperformance (dependent variables). Based on content analysis our findingsinvolving 120 publicly listed Malaysian companies indicate that mostof these companies are cognizant of the importance of environmentaldisclosures. Results of this study show that environmental disclosures canbe divided into pollution abatement and other environmental information.Environmental disclosures are determined to be significantly and positivelycorrelated with financial performance of manufacturing companies.

Article Details

How to Cite
SAN, Ong Tze et al. INFLUENCE OF ENVIRONMENTAL DISCLOSURES ON THE FINANCIAL PERFORMANCE OF PUBLIC LISTED MALAYSIAN MANUFACTURING COMPANIES. Asia-Pacific Management Accounting Journal, [S.l.], v. 10, n. 1, p. 107-136, june 2015. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/15>. Date accessed: 24 sep. 2018.
Section
Management Accounting