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The poor environmental performance and by extension low level of environmental disclosure evident in the annual reports of quoted Nigerian companies have aroused stakeholders concern about the condition of the environment. The main objective of this study is to x-ray the relationship between political connection, board characteristics and environmental disclosure. The quantitative approach will be adopted using data from the annual reports of the sampled companies. The theoretical framework is built on the legitimacy theory with support from the agency and managerial power theory. It is envisaged that the study will engage corporate organizations to adequately provide for environmental information in their internal policies. The study will facilitate environmental cost reporting responsiveness and disclosure to investors and environmental regulatory bodies.

This study aims to examine the relationship between multiple directorships and the monitoring role of the board of directors in Malaysian listed companies (PLC).

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Listed companies in Malaysia have to adhere to a new standard of segment reporting (MASB 22) for their financial statements beginning on or after 1 January 2002. The reporting and disclosure requirements under MASB 22 are similar, in all materials aspects, to the requirements under the revised International Accounting Standard (IAS) 14. Anticipating that some Malaysian companies might adopt MASB 22 earlier, this study seeks to find out how pervasive is early adoption in Malaysia and the disclosure practices among the early adopters. Based on a sample of 32 early adopters, the findings show that less than half of the companies comply fully with the MASB 22 requirements. The most glaring disclosure deficiency is the failure to disaggregate non-cash expenses other than depreciation and amortization by reportable segments. Other deficiencies include non-disclosure of capital expenditure and investment in equity method associates by reportable segments, and basis for inter-segment pricing. Malaysian Accountancy Research and Education Foundation