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Social and Environmental Disclosures in the Annual Reports of Malaysian Companies

Since the early 1970s, a number of studies have investigated the nature and frequency of corporate social and environmental disclosures, their patterns and trends, and their general relationship to the corporate size, profitability and environmental performance. The purpose of this study is to evalu...

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Main Author: Tantish, Rafat Rezeq Rajab
Format: Thesis
Language:English
English
Published: 2003
Subjects:
HF5601-5689 Accounting
Online Access:http://etd.uum.edu.my/1102/1/RAFAT_REZEQ_RAJAB_TANTISH.pdf
http://etd.uum.edu.my/1102/2/1.RAFAT_REZEQ_RAJAB_TANTISH.pdf
http://etd.uum.edu.my/1102/
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spelling my.uum.etd.11022014-06-26T08:14:32Z http://etd.uum.edu.my/1102/ Social and Environmental Disclosures in the Annual Reports of Malaysian Companies Tantish, Rafat Rezeq Rajab HF5601-5689 Accounting Since the early 1970s, a number of studies have investigated the nature and frequency of corporate social and environmental disclosures, their patterns and trends, and their general relationship to the corporate size, profitability and environmental performance. The purpose of this study is to evaluate the amount of social and environmental disclosures made in annual reports of companies listed on the main board, Kuala Lumpur Stock Exchange (KLSE). In particular, this study empirically examines the impact of five firm-specific characteristics on the general level of voluntary disclosures in the annual reports of the main board KLSE-listed companies. The five variables are firm size, ownership structure, industry type, raising capital and size of audit firm. In so doing, an indexing procedure is used to measure the contents of disclosures, and the relationship between the disclosure index and the firm characteristics is tested. The results indicate that corporate social and environmental disclosures are incomplete and very low. The results also show that firm size and ownership are weakly related with the level of social and environmental disclosure, whereas industry type, raising capital, and audit firm size are not related with the level of social and environmental disclosure. 2003-11-17 Thesis NonPeerReviewed application/pdf en http://etd.uum.edu.my/1102/1/RAFAT_REZEQ_RAJAB_TANTISH.pdf application/pdf en http://etd.uum.edu.my/1102/2/1.RAFAT_REZEQ_RAJAB_TANTISH.pdf Tantish, Rafat Rezeq Rajab (2003) Social and Environmental Disclosures in the Annual Reports of Malaysian Companies. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Tantish, Rafat Rezeq Rajab
Social and Environmental Disclosures in the Annual Reports of Malaysian Companies
description Since the early 1970s, a number of studies have investigated the nature and frequency of corporate social and environmental disclosures, their patterns and trends, and their general relationship to the corporate size, profitability and environmental performance. The purpose of this study is to evaluate the amount of social and environmental disclosures made in annual reports of companies listed on the main board, Kuala Lumpur Stock Exchange (KLSE). In particular, this study empirically examines the impact of five firm-specific characteristics on the general level of voluntary disclosures in the annual reports of the main board KLSE-listed companies. The five variables are firm size, ownership structure, industry type, raising capital and size of audit firm. In so doing, an indexing procedure is used to measure the contents of disclosures, and the relationship between the disclosure index and the firm characteristics is tested. The results indicate that corporate social and environmental disclosures are incomplete and very low. The results also show that firm size and ownership are weakly related with the level of social and environmental disclosure, whereas industry type, raising capital, and audit firm size are not related with the level of social and environmental disclosure.
format Thesis
author Tantish, Rafat Rezeq Rajab
author_facet Tantish, Rafat Rezeq Rajab
author_sort Tantish, Rafat Rezeq Rajab
title Social and Environmental Disclosures in the Annual Reports of Malaysian Companies
title_short Social and Environmental Disclosures in the Annual Reports of Malaysian Companies
title_full Social and Environmental Disclosures in the Annual Reports of Malaysian Companies
title_fullStr Social and Environmental Disclosures in the Annual Reports of Malaysian Companies
title_full_unstemmed Social and Environmental Disclosures in the Annual Reports of Malaysian Companies
title_sort social and environmental disclosures in the annual reports of malaysian companies
publishDate 2003
url http://etd.uum.edu.my/1102/1/RAFAT_REZEQ_RAJAB_TANTISH.pdf
http://etd.uum.edu.my/1102/2/1.RAFAT_REZEQ_RAJAB_TANTISH.pdf
http://etd.uum.edu.my/1102/
_version_ 1644276354175205376
score 13.211869

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