Corporate environmental disclosure and earning management
by Rayenda Khresna Brahmana; Meng Yee Tan; Hui Wei You
International Journal of Green Economics (IJGE), Vol. 12, No. 3/4, 2018

Abstract: Corporate environmental disclosure (hereafter abbreviated as CED) has developed rapidly into an important component of earning management (hereafter abbreviated as EM). Meanwhile, many parties are apprehensive of environmental issues. This study examined the relationship between CED and EM. The main focus was on 238 public listed companies, in three different industries, namely construction, technology and trading industries. The study was conducted from 2008 to 2014. CED had a positive and significant effect on the EM at 1% level of significance. This research presented two important impacts to the policy makers. Firstly, policy makers have a trade-off between choosing to act responsibly towards the environment or face EM. Second, policy makers have to relook the issue of environmental disclosure as a voluntary disclosure.

Online publication date: Wed, 20-Feb-2019

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Green Economics (IJGE):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com