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

Author

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  • Ali Saleh Ahmed Alarussi
  • Mustafa Mohd Hanefah
  • Mohamad Hisyam Selamat

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.

Suggested Citation

  • Ali Saleh Ahmed Alarussi & Mustafa Mohd Hanefah & Mohamad Hisyam Selamat, 2013. "The association between environmental disclosure and financial disclosure on the internet by Malaysian listed companies," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 5(2), pages 156-172.
    • Handle: RePEc:ids:ijcrac:v:5:y:2013:i:2:p:156-172
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    Cited by:

    1. Helmi A. Boshnak, 2021. "Internet Financial Reporting Practices in Saudi Arabia," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(9), pages 1-15, July.
    2. Ali Saleh Ahmed Alarussi, 2021. "Effectiveness, Efficiency and Executive Directors’ Compensation Among Listed Companies in Malaysia," SAGE Open, , vol. 11(4), pages 21582440211, October.

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