Determinants of financial and environmental disclosures through the internet by Malaysian companies

Arussi, Ali Saleh Al; Selamat, Mohamad Hisyam; Hanefah, Mustafa Mohd

doi:10.1108/13217340910956513

Cited by 61 publications

(30 citation statements)

References 53 publications

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“…In general, we can say that a company with debt tends to provide more environmental information because its shareholders assess it on the basis of performance and the environmental behaviour adopted (Al Arussi et al , ; Liu and Anbumozhi, ). Indeed, especially during periods of economic and financial crisis, such as the current situation in Italy, it is very likely that businesses with debt will devote their time (and expense) to information intended for financial backers, thereby neglecting all other forms of corporate disclosure, whether due to strong competition from Eastern European countries or adoption of the Basel II criteria (which were implemented in 2007) by the banking system.…”

Section: The Determinants Of Voluntary Environmental Disclosurementioning

confidence: 99%

Factors Influencing Corporate Environmental Disclosure

D’Amico¹,

et al. 2014

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In this paper, we have studied the factors that influence the environmental disclosures of Italian\ud listed companies. We also aimed to verify the effects produced by the introduction of specific\ud legislation (albeit of a voluntary nature) on environmental disclosures. The analysis has the\ud advantage of including all of the informational documents produced by the company. The analysis\ud shows an (excessively) low level of disclosure of environmental information by the companies\ud examined. The econometric analysis then shows, contrary to our hypothesis and the\ud results of previous analyses carried out in other countries, a negative and statistically significant\ud relationship between environmental disclosures, the presences of minority shareholders and\ud large auditors and the listing of the company, including in foreign markets. We lastly observed\ud that the introduction of ad hoc legislation as purely voluntary only affects the contents of quantitative\ud environmental disclosures, which are unsuitable for a highly industrialized developed\ud country

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Section: The Determinants Of Voluntary Environmental Disclosurementioning

confidence: 99%

Factors Influencing Corporate Environmental Disclosure

D’Amico¹,

et al. 2014

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“…Evidence from developing countries is limited. For instance, some of the earlier studies on online disclosure in Malaysia (Hamid, ; Khadaroo, ; Al Arussi et al ., ; Homayoun and Rahman, ) focused on online financial disclosure rather than sustainability information.…”

Section: Extent Of Online Sustainability Disclosurementioning

confidence: 99%

The Impact of Business Strategies on Online Sustainability Disclosures

et al. 2013

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With increasing attention being paid to corporate sustainability, pressure from stakeholders, especially customers, is forcing companies to implement sustainability strategies and practices that express their commitment to sustainable development, and engage with stakeholders through voluntary sustainability disclosure. To better understand the sustainability disclosure mechanisms from a business strategy perspective, this study investigates the influence of business strategy, formulated by customer groups, on online sustainability disclosure. It provides empirical observation of Malaysian public-listed companies based on the combined lens of stakeholder and legitimacy theory. Despite the comparatively low level of corporate sustainability disclosure in Malaysia, this content analysis of online sustainability information disclosure reveals that the companies with more diversified product lines disclose more sustainability information, and that the corporate sustainability effort is significantly related to brand name. Hence, companies should be encouraged to proactively improve their sustainability performance and disclose more sustainability information in order to strengthen their brand names.

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“…The index was derived based on the attributes identified in previous works (e.g. Xiao et al, 2004;Kelton & Yang, 2008;Arussi, Selamat, & Hanefah, 2009;Desoky 2009;Aly, Simon, & Hussainey, 2010;Al-Htaybat, 2011). The disclosure index in this study, which is closely similar to the IFR index used by Desoky (2009), consists of the IFR content and the IFR presentation format.…”

Section: The Research Models and Variablesmentioning

confidence: 99%

Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries

Ariff¹,

Bin-Ghanem²,

Hashim³

2018

AJBA

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Manuscript type: Research paper. Research aims:This study aims to examine how the individual effect of company-level ownership structure and the joint-effect of company-level ownership structure with country-level Internet penetration, can impact on Internet Financial Reporting (IFR). Design/ Methodology/ Approach: An index consisting of 35 IFR items was used to collect information from 152 listed financial companies from the Gulf Cooperation Council (GCC) countries. These companies were from Bahrain, Oman, Qatar, Saudi Arabia and the United Arab Emirates. Data were analysed using regression analysis. Research findings:The findings imply that companies with high government and family ownerships have lower extent of IFR. High quality IFR is evident in companies located in countries with a strong Internet penetration. However, the association between corporate ownership structure and IFR is not influenced by the country's Internet penetration. Theoretical contributions/ Originality: Our study is the first crosscountry comparative analysis that utilises data from the GCC countries to explore the determinants of the IFR. This study incorporates company-level governance and country-level institutional factors which are relevant and unique in the context of the GCC to add to the existing evidence that had mainly concentrated on a single-country setting or the developed market. Practitioner/ Policy implications: The findings of this study, which are related to the negative impact of government and family ownership on IFR can be attributed to the regulators in the GCC countries. It is recommended that the GCC improve its enforcement of legal protection for shareholders so as to protect the minority shareholders' interests.Research limitation: Future cross-country analysis on IFR can focus on other emerging markets that differ from the GCC. In addition, these studies can consider other relevant company-level governance aspects such as managerial ownership and country-level institutional factors such as cyber security risks as variables.

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Determinants of financial and environmental disclosures through the internet by Malaysian companies

Cited by 61 publications

References 53 publications

Factors Influencing Corporate Environmental Disclosure

Factors Influencing Corporate Environmental Disclosure

The Impact of Business Strategies on Online Sustainability Disclosures

Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries

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