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

Ali Saleh Al Arussi, Mohamad Hisyam Selamat, Mustafa Mohd Hanefah
  • Asian Review of Accounting, May 2009, Emerald
  • DOI: 10.1108/13217340910956513

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

Photo by Samson on Unsplash

Photo by Samson on Unsplash

What is it about?

The purpose of this paper is to investigate whether the voluntary financial and environmental disclosures through the internet can be explained by the same determinants as in conventional reporting. Specifically, this paper examines the relationship between the extent of financial and environmental disclosures on the internet and six variables, namely, ethnicity of chief executive officer (CEO), leverage, level of technology, existence of dominant personalities, profitability, and firm size.

Why is it important?

The results indicate that level of technology, ethnicity of CEO and firm size are determinants of both internet financial and environmental disclosures. However, the existence of a dominant personality is found to negatively affect the level of financial disclosures but not environmental disclosures. The other variables did not show any significant relationship with either financial or environmental disclosures.

Perspectives

Ali Alarussi

This paper investigates whether internet financial and environmental disclosures can be explained by the same determinants used in other similar studies. The results indicate that only level of technology, ethnicity of CEO and firm size are found to be significant for both internet financial and environmental disclosures.

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http://dx.doi.org/10.1108/13217340910956513

The following have contributed to this page: Mustafa Hanefah and Ali Alarussi