The influence of company size and profitability on carbon accounting information disclosure: evidence from the shanghai a-share heavily polluting industries

The influence of company size and profitability on carbon accounting information disclosure: evidence from the shanghai a-share heavily polluting industries

In this study, the relationship among firm size, profitability, and carbon accounting information disclosure (CAID) of 131 highly polluting Shanghai A-share listed companies was analysed using a multivariate regression approach based on the stakeholder theory. The results revealed that larger and mo...

书目详细资料
Main Authors:	Yi, Hua Luo, Thien, Sang Lim, Jainurin Justine @ Abdul Aziz, Xiaobin Luo
格式:	文件
语言:	English
出版:	Penerbit Universiti Malaysia Sabah 2024
主题:	HF5601 Accounting HG1-9999 Finance
在线阅读:	https://eprints.ums.edu.my/id/eprint/42668/1/FULL%20TEXT.pdf

相似书籍

Disclosure of voluntary accounting ratios by Malaysian listed companies
由: Abdullah, Azrul, et al.
出版: (2005)

Disclosure of voluntary accounting ratios by Malaysian listed companies
由: Abdullah, Azrul, et al.
出版: (2008)

Intellectual capital disclosure practice: Evidence from Indonesian commercial banks
由: Murti, Galuh Tresna, et al.
出版: (2015)

Household risky financial asset allocation in China: The influence of financial literacy dimensions
由: LinXi Shi, et al.
出版: (2024)

Pension accounting disclosures and stock market reactions
由: Lode, Nor Asma, et al.
出版: (2015)

Does board capital enhance corporate social responsibility disclosure quality? The role of CEO power.
由: Maswadi, Laila, et al.
出版: (2022)

Does financial disclosure influence the value relevance of accounting information?
由: Shamki, Dhiaa, et al.
出版: (2013)

Views on the Issue of Accountability in Non-Profit Organizations
由: Basri, Hasan, et al.
出版: (2010)

The role of financial literacy and individual's behavioural belief in predicting retirement savings in Malaysia
由: Mat Salleh @ Salleh Wahab, et al.
出版: (2018)

Accounting Conservatism and Corporate Tax Avoidance
由: Sa’ad, Hamid Njiddah, et al.
出版: (2023)

Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria
由: Bala, Hussaini, et al.
出版: (2021)

Accounting Disclosure Principles from Baitulmal, Zakat and Waqf Institutions Perspective
由: Abdul Wahab, Muhammad Syahir, et al.
出版: (2022)

Determinants of perception toward life insurance and its impact on intention to purchase
由: Thien, Sang Lim, et al.
出版: (2020)

Fair value accounting and the cost of equity capital: the moderating effect of risk disclosure
由: Dignah, Ashwag, et al.
出版: (2017)

Disclosure in the quarterly reports of Malaysian companies
由: Ku Ismail, Ku Nor Izah, et al.
出版: (2005)

The value relevance of accounting disclosures among Nigerian financial institutions after the IFRS adoption
由: Mohammed, Yusuf Alkali, et al.
出版: (2015)

Accounting Profitability and Firm Market Valuation: A Panel Data Analysis
由: Rahman, Mohd Haseeb Ur, et al.
出版: (2017)

Impairment of assets disclosure by public listed companies
由: Shaari, Hasnah, et al.
出版: (2006)

Environmental accounting and firm profitability in Nigeria: Do firm-specific effects matter?
由: Che Ahmad, Ayoib, et al.
出版: (2015)

Incentives for disclosure of accounting information in public sector: A literature survey
由: Abu Bakar, Nur Barizah, et al.
出版: (2011)

Company characteristics and corporate social responsibility disclosure of Malaysian listed companies
由: Rosli, Mohamad Hafiz, et al.
出版: (2016)

Determinants of financial and environmental disclosures through the Internet by Malaysian companies
由: Al Arussi, Ali Saleh, et al.
出版: (2009)

The determinants of intellectual capital disclosure among Malaysian listed companies
由: Taliyang, Siti Mariana, et al.
出版: (2001)

The study of sustainability report disclosure aspects and their impact on the companies’ performance
由: Caesaria, Aisyah Farisa, et al.
出版: (2017)

Voluntary disclosure of AGM minutes among publicly listed companies
由: Mohd Ariffin, Moh Shazwan, et al.
出版: (2018)

Disclosure of Information in the Company’s Annual Reports: A Bibliometric Analysis
由: Abdullah, Azrul, et al.
出版: (2017)

Investigating ownership structure, company characteristics and online environmental disclosure in Malaysia
由: Al_arussi, Ali Saleh Ahmed, et al.
出版: (2017)

The influence of board of directors' characteristics on the environmental disclosure among Malaysia companies
由: Che Adam, Noriah, et al.
出版: (2019)

Disclosure of AGM minutes on corporate website: An assessment of Malaysian listed companies
由: Mohd Ariffin, Mohd Shazwan, et al.
出版: (2020)

The association between corporate social responsibility disclosure of cigarette company and company’s financial performance
由: Yuwita, Amelia Desy Ratna, et al.
出版: (2017)

Measuring the voluntary disclosure of graphical information in annual reports using a new disclosure index
由: Abdul Rahman, Azhar, et al.
出版: (2006)

Dominant personalities in board committees, company characteristics, and internet environmental disclosure by Malaysian listed companies
由: Alarussi, Ali Saleh, et al.
出版: (2009)

Company characteristics, dominant personalities in board committees and Internet financial disclosures by Malaysian Listed Companies
由: Alarussi, Ali Saleh, et al.
出版: (2016)

Mayday! Mayday! Mayday! Saving Companies in Financial Distress
由: Sharija Che Shaari, et al.
出版: (2021)

Risk management committee and disclosure of hedging activities information among Malaysian listed companies
由: Abdullah, Azrul, et al.
出版: (2015)

Sustainability disclosure among Malaysian Shari'ah compliant listed companies: Web reporting
由: Mohamed, Rapiah, et al.
出版: (2009)

Sustainability disclosure among Malaysian Shari’ah-compliant listed companies: Web reporting
由: Mohamed, Rapiah, et al.
出版: (2009)

Corporate governance and disclosure in Nigeria: An empirical study
由: Dembo, Abubakar M., et al.
出版: (2014)

Mandatory disclosure in the annual reports of general insurers in Malaysia
由: Ku Ismail, Ku Nor Izah, et al.
出版: (1998)

Disclosure practices among unit trust funds in Malaysia
由: Ku Ismail, Ku Nor Izah, et al.
出版: (2001)