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 |
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Universiti Utara Malaysia
2009
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| Online Access: | https://repo.uum.edu.my/id/eprint/3082/1/mmj13125%5B1%5D.pdf |
| _version_ | 1825740084320665600 |
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| author | Alarussi, Ali Saleh Selamat, Mohamad Hisyam |
| author_facet | Alarussi, Ali Saleh Selamat, Mohamad Hisyam |
| author_sort | Alarussi, Ali Saleh |
| collection | UUM |
| 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 | 2024-07-04T05:20:54Z |
| format | Article |
| id | uum-3082 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:20:54Z |
| publishDate | 2009 |
| publisher | Universiti Utara Malaysia |
| record_format | eprints |
| spelling | uum-30822016-04-25T06:14:10Z https://repo.uum.edu.my/id/eprint/3082/ Dominant personalities in board committees, company characteristics, and internet environmental disclosure by Malaysian listed companies Alarussi, Ali Saleh Selamat, Mohamad Hisyam HF5601 Accounting 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. Universiti Utara Malaysia 2009 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/3082/1/mmj13125%5B1%5D.pdf Alarussi, Ali Saleh and Selamat, Mohamad Hisyam (2009) Dominant personalities in board committees, company characteristics, and internet environmental disclosure by Malaysian listed companies. Malaysian Management Journal, 13 (1 & 2). pp. 51-67. ISSN 0128-6226 http://mmj.uum.edu.my |
| spellingShingle | HF5601 Accounting Alarussi, Ali Saleh Selamat, Mohamad Hisyam Dominant personalities in board committees, company characteristics, and internet environmental disclosure by Malaysian listed companies |
| 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 |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/3082/1/mmj13125%5B1%5D.pdf |
| work_keys_str_mv | AT alarussialisaleh dominantpersonalitiesinboardcommitteescompanycharacteristicsandinternetenvironmentaldisclosurebymalaysianlistedcompanies AT selamatmohamadhisyam dominantpersonalitiesinboardcommitteescompanycharacteristicsandinternetenvironmentaldisclosurebymalaysianlistedcompanies |