Title: The association between environmental disclosure and financial disclosure on the internet by Malaysian listed companies

Authors: Ali Saleh Ahmed Alarussi; Mustafa Mohd Hanefah; Mohamad Hisyam Selamat

Addresses: Faculty of Business, International University of Technology Twintech, Hadda, Sana'a, Republic of Yemen ' Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia (USIM), 71800, Nilai, Negeri Sembilan, Malaysia ' College of Business, Universiti Utara Malaysia, 06010 Sintok, Malaysia

Abstract: The rapid growth of internet technology has made it possible for companies to directly and instantly disclose their financial and non-financial information to fulfil user needs worldwide. The purpose of this paper is to examine whether there is any association between the extent of internet financial disclosure (IFD) and the extent of internet environmental disclosure (IED) by Malaysian listed companies. The data from 194 companies were used as a sample for this study. Linear regression analysis was conducted and results show that there is a significant positive relationship between the extent of IED and the extent of IFD. The finding also indicates that the disclosure of financial and environmental information on the internet by Malaysian listed companies has improved; however, there is still much room for improvement especially in areas of environmental disclosures.

Keywords: internet environmental disclosure; internet financial disclosure; financial reporting; transparency; Malaysia.

DOI: 10.1504/IJCA.2013.055181

International Journal of Critical Accounting, 2013 Vol.5 No.2, pp.156 - 172

Available online: 22 Jul 2013 *

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