Company Characteristics and Environmental Disclosure Among Industrial Sector in Jordanian Companies
This study aims to examine the extent of environmental disclosure of industrial sectors in Jordan based on 46 companies listed on Amman Stock Exchange. Specifically, this paper examines the influence of four firm specific characteristics on the level of environmental disclosure. The four variables a...
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| Format: | Thesis |
| Language: | en en |
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2010
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| Online Access: | https://etd.uum.edu.my/2532/1/Sulaiman_Ahmad_Sulaiman_Al-Maradat.pdf https://etd.uum.edu.my/2532/2/1.Sulaiman_Ahmad_Sulaiman_Al-Maradat.pdf https://etd.uum.edu.my/2532/ http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000768324 |
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| _version_ | 1833435909541855232 |
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| author | Al-Maradat, Sulaiman Ahmad Sulaiman |
| author_facet | Al-Maradat, Sulaiman Ahmad Sulaiman |
| author_sort | Al-Maradat, Sulaiman Ahmad Sulaiman |
| building | UUM Library |
| collection | Institutional Repository |
| content_provider | Universiti Utara Malaysia |
| content_source | UUM Electronic Theses |
| continent | Asia |
| country | Malaysia |
| description | This study aims to examine the extent of environmental disclosure of industrial sectors in Jordan based on 46 companies listed on Amman Stock Exchange. Specifically, this paper examines the influence of four firm specific characteristics on the level of environmental disclosure. The four variables are firm size, profitability, leverage, and type of audit firm. A content analysis is used to measure the environmental disclosures in words. The results indicate that environmental disclosures in Jordanian companies are incomplete and at a very low level. The results also show that firm size and leverage are significantly related to the environmental disclosure. Other companies' characteristics such as profitability and type of audit firm have no significant relationship with environmental disclosure. |
| format | Thesis |
| id | my.uum.etd-2532 |
| institution | Universiti Utara Malaysia |
| language | en en |
| publishDate | 2010 |
| record_format | eprints |
| spelling | my.uum.etd-25322013-07-24T12:16:26Z https://etd.uum.edu.my/2532/ Company Characteristics and Environmental Disclosure Among Industrial Sector in Jordanian Companies Al-Maradat, Sulaiman Ahmad Sulaiman HF5601-5689 Accounting This study aims to examine the extent of environmental disclosure of industrial sectors in Jordan based on 46 companies listed on Amman Stock Exchange. Specifically, this paper examines the influence of four firm specific characteristics on the level of environmental disclosure. The four variables are firm size, profitability, leverage, and type of audit firm. A content analysis is used to measure the environmental disclosures in words. The results indicate that environmental disclosures in Jordanian companies are incomplete and at a very low level. The results also show that firm size and leverage are significantly related to the environmental disclosure. Other companies' characteristics such as profitability and type of audit firm have no significant relationship with environmental disclosure. 2010 Thesis NonPeerReviewed application/pdf en https://etd.uum.edu.my/2532/1/Sulaiman_Ahmad_Sulaiman_Al-Maradat.pdf application/pdf en https://etd.uum.edu.my/2532/2/1.Sulaiman_Ahmad_Sulaiman_Al-Maradat.pdf Al-Maradat, Sulaiman Ahmad Sulaiman (2010) Company Characteristics and Environmental Disclosure Among Industrial Sector in Jordanian Companies. Masters thesis, Universiti Utara Malaysia. http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000768324 |
| spellingShingle | HF5601-5689 Accounting Al-Maradat, Sulaiman Ahmad Sulaiman Company Characteristics and Environmental Disclosure Among Industrial Sector in Jordanian Companies |
| title | Company Characteristics and Environmental Disclosure Among Industrial Sector in Jordanian Companies |
| title_full | Company Characteristics and Environmental Disclosure Among Industrial Sector in Jordanian Companies |
| title_fullStr | Company Characteristics and Environmental Disclosure Among Industrial Sector in Jordanian Companies |
| title_full_unstemmed | Company Characteristics and Environmental Disclosure Among Industrial Sector in Jordanian Companies |
| title_short | Company Characteristics and Environmental Disclosure Among Industrial Sector in Jordanian Companies |
| title_sort | company characteristics and environmental disclosure among industrial sector in jordanian companies |
| topic | HF5601-5689 Accounting |
| url | https://etd.uum.edu.my/2532/1/Sulaiman_Ahmad_Sulaiman_Al-Maradat.pdf https://etd.uum.edu.my/2532/2/1.Sulaiman_Ahmad_Sulaiman_Al-Maradat.pdf https://etd.uum.edu.my/2532/ http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000768324 |
| url_provider | http://etd.uum.edu.my/ |