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The relationship between corporate governance attributes and environmental disclosure quality of Malaysian public listed companies

This study aims to assess the effects of corporate governance attributes consists of proportion of independent directors, non-duality of Chief Executive Officer (CEO), board size and managerial ownership on environmental disclosure quality of Malaysian public listed companies. Besides good financial...

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Main Authors: Ng, Yen Hong, Teh, Boon Heng, Kusbun, Nur Fatin, Kwan, Jing Hui
Format: Article
Language:English
Published: Universiti Kebangsaan Malaysia and the Malaysian Accountancy Research and Education Foundation (MAREF) 2019
Online Access:http://psasir.upm.edu.my/id/eprint/82568/1/The%20relationship%20between%20corporate.pdf
http://psasir.upm.edu.my/id/eprint/82568/
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spelling my.upm.eprints.825682020-11-15T22:11:41Z http://psasir.upm.edu.my/id/eprint/82568/ The relationship between corporate governance attributes and environmental disclosure quality of Malaysian public listed companies Ng, Yen Hong Teh, Boon Heng Kusbun, Nur Fatin Kwan, Jing Hui This study aims to assess the effects of corporate governance attributes consists of proportion of independent directors, non-duality of Chief Executive Officer (CEO), board size and managerial ownership on environmental disclosure quality of Malaysian public listed companies. Besides good financial returns, companies today are also expected by its stakeholders to contribute back to the society in terms of sustainability activities despite Malaysia is still in the midst of improving the corporate governance. The composition of corporate board assistances in improving corporate performance remains as an issue. Environmental improvement and contribution commonly made through environmental disclosure, however, besides complying with regulations and being voluntary in reporting on environmental, the quality of the environmental disclosure is still unclear. This study is carried out in Malaysia among companies in environmentally sensitive industry as the operations of environmentally sensitive industry are considered to be more detrimental to the environment. Data are extracted from companies’ annual reports over five years’ duration, namely year 2012 to 2016. The data collected is being analyzed using panel data analysis. The proportion of independent directors and non-duality of CEO are significant in improving the environmental disclosure quality of Malaysian listed companies. Universiti Kebangsaan Malaysia and the Malaysian Accountancy Research and Education Foundation (MAREF) 2019 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/82568/1/The%20relationship%20between%20corporate.pdf Ng, Yen Hong and Teh, Boon Heng and Kusbun, Nur Fatin and Kwan, Jing Hui (2019) The relationship between corporate governance attributes and environmental disclosure quality of Malaysian public listed companies. Asian Journal of Accounting and Governance, 12. pp. 1-12. ISSN 2180-3838 10.17576/AJAG-2019-12-01
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description This study aims to assess the effects of corporate governance attributes consists of proportion of independent directors, non-duality of Chief Executive Officer (CEO), board size and managerial ownership on environmental disclosure quality of Malaysian public listed companies. Besides good financial returns, companies today are also expected by its stakeholders to contribute back to the society in terms of sustainability activities despite Malaysia is still in the midst of improving the corporate governance. The composition of corporate board assistances in improving corporate performance remains as an issue. Environmental improvement and contribution commonly made through environmental disclosure, however, besides complying with regulations and being voluntary in reporting on environmental, the quality of the environmental disclosure is still unclear. This study is carried out in Malaysia among companies in environmentally sensitive industry as the operations of environmentally sensitive industry are considered to be more detrimental to the environment. Data are extracted from companies’ annual reports over five years’ duration, namely year 2012 to 2016. The data collected is being analyzed using panel data analysis. The proportion of independent directors and non-duality of CEO are significant in improving the environmental disclosure quality of Malaysian listed companies.
format Article
author Ng, Yen Hong
Teh, Boon Heng
Kusbun, Nur Fatin
Kwan, Jing Hui
spellingShingle Ng, Yen Hong
Teh, Boon Heng
Kusbun, Nur Fatin
Kwan, Jing Hui
The relationship between corporate governance attributes and environmental disclosure quality of Malaysian public listed companies
author_facet Ng, Yen Hong
Teh, Boon Heng
Kusbun, Nur Fatin
Kwan, Jing Hui
author_sort Ng, Yen Hong
title The relationship between corporate governance attributes and environmental disclosure quality of Malaysian public listed companies
title_short The relationship between corporate governance attributes and environmental disclosure quality of Malaysian public listed companies
title_full The relationship between corporate governance attributes and environmental disclosure quality of Malaysian public listed companies
title_fullStr The relationship between corporate governance attributes and environmental disclosure quality of Malaysian public listed companies
title_full_unstemmed The relationship between corporate governance attributes and environmental disclosure quality of Malaysian public listed companies
title_sort relationship between corporate governance attributes and environmental disclosure quality of malaysian public listed companies
publisher Universiti Kebangsaan Malaysia and the Malaysian Accountancy Research and Education Foundation (MAREF)
publishDate 2019
url http://psasir.upm.edu.my/id/eprint/82568/1/The%20relationship%20between%20corporate.pdf
http://psasir.upm.edu.my/id/eprint/82568/
_version_ 1684654761343713280
score 13.211869

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