Dominant Personalities in Board Committees, Company Characteristics, and Internet Environmental Disclosure by Malaysian Listed Companies
This paper investigates the determinants of internet environmental disclosure (IED) amongst Malaysian listed companies. Ten variables have been tested using data collected from 170 Malaysian listed company websites, namely, dominant personalities in the audit committee, chairman of audit and nominat...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
UUM Press
2020-01-01
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| Series: | Malaysian Management Journal |
| Online Access: | https://www.scienceopen.com/document?vid=750e80e0-1fd3-49d6-82be-7b1a80d7014f |
| _version_ | 1797896903536410624 |
|---|---|
| author | Ali Saleh Alarussi Mohamad Hisyam Selamat |
| author_facet | Ali Saleh Alarussi Mohamad Hisyam Selamat |
| author_sort | Ali Saleh Alarussi |
| collection | DOAJ |
| description | This paper investigates the determinants of internet environmental disclosure (IED) amongst Malaysian listed companies. Ten variables have been tested using data collected from 170 Malaysian listed company websites, namely, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, internationality, leverage, foreign shareholders, level of technology, firm age, number of shareholders, and listing status. It was found that internationality, foreign shareholders, level of technology, firm age, number of shareholders, and listing status are significantly affected by the level of IED. However, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, and leverage did not show a significant relationship with the level of IED in Malaysia. The study provided some evidence to support signaling theory, shareholder accountability theory, and cost and benefit hypothesis in relation to internet disclosure. |
| first_indexed | 2024-04-10T07:49:07Z |
| format | Article |
| id | doaj.art-b23a53155c954f218687f95a7ba079f3 |
| institution | Directory Open Access Journal |
| issn | 0128-6226 2289-6651 |
| language | English |
| last_indexed | 2024-04-10T07:49:07Z |
| publishDate | 2020-01-01 |
| publisher | UUM Press |
| record_format | Article |
| series | Malaysian Management Journal |
| spelling | doaj.art-b23a53155c954f218687f95a7ba079f32023-02-23T10:22:01ZengUUM PressMalaysian Management Journal0128-62262289-66512020-01-0110.32890/mmj.13.1-2.2009.8961Dominant Personalities in Board Committees, Company Characteristics, and Internet Environmental Disclosure by Malaysian Listed CompaniesAli Saleh AlarussiMohamad Hisyam SelamatThis paper investigates the determinants of internet environmental disclosure (IED) amongst Malaysian listed companies. Ten variables have been tested using data collected from 170 Malaysian listed company websites, namely, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, internationality, leverage, foreign shareholders, level of technology, firm age, number of shareholders, and listing status. It was found that internationality, foreign shareholders, level of technology, firm age, number of shareholders, and listing status are significantly affected by the level of IED. However, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, and leverage did not show a significant relationship with the level of IED in Malaysia. The study provided some evidence to support signaling theory, shareholder accountability theory, and cost and benefit hypothesis in relation to internet disclosure. https://www.scienceopen.com/document?vid=750e80e0-1fd3-49d6-82be-7b1a80d7014f |
| spellingShingle | Ali Saleh Alarussi Mohamad Hisyam Selamat Dominant Personalities in Board Committees, Company Characteristics, and Internet Environmental Disclosure by Malaysian Listed Companies Malaysian Management Journal |
| title | Dominant Personalities in Board Committees, Company Characteristics, and Internet Environmental Disclosure by Malaysian Listed Companies |
| title_full | Dominant Personalities in Board Committees, Company Characteristics, and Internet Environmental Disclosure by Malaysian Listed Companies |
| title_fullStr | Dominant Personalities in Board Committees, Company Characteristics, and Internet Environmental Disclosure by Malaysian Listed Companies |
| title_full_unstemmed | Dominant Personalities in Board Committees, Company Characteristics, and Internet Environmental Disclosure by Malaysian Listed Companies |
| title_short | Dominant Personalities in Board Committees, Company Characteristics, and Internet Environmental Disclosure by Malaysian Listed Companies |
| title_sort | dominant personalities in board committees company characteristics and internet environmental disclosure by malaysian listed companies |
| url | https://www.scienceopen.com/document?vid=750e80e0-1fd3-49d6-82be-7b1a80d7014f |
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