Environmental disclosure quality of ISO14001 companies and differences in companies' characteristics
Quality of environmental disclosure is important as it indicates the usefulness, comprehensibility, relevance, reliability and comparability to users of information. With the emergence of digital technology, Internet is used as a new medium for environmental disclosure. However, quality of such disc...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Academic Inspired Network
2020
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| Online Access: | http://psasir.upm.edu.my/id/eprint/88831/1/ISO.pdf |
| _version_ | 1825936577904246784 |
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| author | Mohd Said, Ridzwana Liew, Lai Teng Senik, Rosmila Yusri, Yusniyati |
| author_facet | Mohd Said, Ridzwana Liew, Lai Teng Senik, Rosmila Yusri, Yusniyati |
| author_sort | Mohd Said, Ridzwana |
| collection | UPM |
| description | Quality of environmental disclosure is important as it indicates the usefulness, comprehensibility, relevance, reliability and comparability to users of information. With the emergence of digital technology, Internet is used as a new medium for environmental disclosure. However, quality of such disclosure is still debatable. ISO14001 certification is an indicator to determine the quality of environmental information. Thus, this study examined the difference in quality of web-based environmental disclosure between ISO14001 and nonISO14001 certified company in Malaysia and the differences in environmental information quality based on company profitability, leverage and auditor’s type. Content analysis was adopted, and Mann-Whitney U test was used to analyse the differences in disclosure quality. The analysis revealed that there is a different in disclosure quality between ISO14001 and nonISO14001 certified company, while no differences in disclosure quality between high and low profitability companies, high and low leverage companies and companies audited by big four and non-big four auditors. |
| first_indexed | 2024-03-06T10:46:24Z |
| format | Article |
| id | upm.eprints-88831 |
| institution | Universiti Putra Malaysia |
| language | English |
| last_indexed | 2024-03-06T10:46:24Z |
| publishDate | 2020 |
| publisher | Academic Inspired Network |
| record_format | dspace |
| spelling | upm.eprints-888312021-10-05T22:55:36Z http://psasir.upm.edu.my/id/eprint/88831/ Environmental disclosure quality of ISO14001 companies and differences in companies' characteristics Mohd Said, Ridzwana Liew, Lai Teng Senik, Rosmila Yusri, Yusniyati Quality of environmental disclosure is important as it indicates the usefulness, comprehensibility, relevance, reliability and comparability to users of information. With the emergence of digital technology, Internet is used as a new medium for environmental disclosure. However, quality of such disclosure is still debatable. ISO14001 certification is an indicator to determine the quality of environmental information. Thus, this study examined the difference in quality of web-based environmental disclosure between ISO14001 and nonISO14001 certified company in Malaysia and the differences in environmental information quality based on company profitability, leverage and auditor’s type. Content analysis was adopted, and Mann-Whitney U test was used to analyse the differences in disclosure quality. The analysis revealed that there is a different in disclosure quality between ISO14001 and nonISO14001 certified company, while no differences in disclosure quality between high and low profitability companies, high and low leverage companies and companies audited by big four and non-big four auditors. Academic Inspired Network 2020 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/88831/1/ISO.pdf Mohd Said, Ridzwana and Liew, Lai Teng and Senik, Rosmila and Yusri, Yusniyati (2020) Environmental disclosure quality of ISO14001 companies and differences in companies' characteristics. International Journal of Modern Trends in Business Research, 3 (12). 48 - 61. ISSN 2600-8742 http://www.ijmtbr.com/archived.asm?dataid=283&iDisplayStart=0&aaSorting=&isSearchDetail=1&dataidExtend=2469&iDisplayStartExtend=0&aaSortingExtend=&isSearchDetailExtend=1 |
| spellingShingle | Mohd Said, Ridzwana Liew, Lai Teng Senik, Rosmila Yusri, Yusniyati Environmental disclosure quality of ISO14001 companies and differences in companies' characteristics |
| title | Environmental disclosure quality of ISO14001 companies and differences in companies' characteristics |
| title_full | Environmental disclosure quality of ISO14001 companies and differences in companies' characteristics |
| title_fullStr | Environmental disclosure quality of ISO14001 companies and differences in companies' characteristics |
| title_full_unstemmed | Environmental disclosure quality of ISO14001 companies and differences in companies' characteristics |
| title_short | Environmental disclosure quality of ISO14001 companies and differences in companies' characteristics |
| title_sort | environmental disclosure quality of iso14001 companies and differences in companies characteristics |
| url | http://psasir.upm.edu.my/id/eprint/88831/1/ISO.pdf |
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