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...

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Main Authors: Alarussi, Ali Saleh, Selamat, Mohamad Hisyam
格式: Article
語言:English
出版: Universiti Utara Malaysia 2009
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spelling my.uum.repo.30822016-04-25T06:14:10Z http://repo.uum.edu.my/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 http://repo.uum.edu.my/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
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Alarussi, Ali Saleh
Selamat, Mohamad Hisyam
Dominant personalities in board committees, company characteristics, and internet environmental disclosure by Malaysian listed companies
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.
format Article
author Alarussi, Ali Saleh
Selamat, Mohamad Hisyam
author_facet Alarussi, Ali Saleh
Selamat, Mohamad Hisyam
author_sort Alarussi, Ali Saleh
title 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_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_sort dominant personalities in board committees, company characteristics, and internet environmental disclosure by malaysian listed companies
publisher Universiti Utara Malaysia
publishDate 2009
url http://repo.uum.edu.my/3082/1/mmj13125%5B1%5D.pdf
http://repo.uum.edu.my/3082/
http://mmj.uum.edu.my
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