Does CEO Characteristics Play Important Role on Malaysian Firm's Environmental Disclosure?

Mohd Waliuddin, Mohd Razali and Fathilla Ashikin, Roslanie and Brahmana, Rayenda Khresna and Sharifah Sabrina, Syed Ali (2016) Does CEO Characteristics Play Important Role on Malaysian Firm's Environmental Disclosure? International Journal of Business Reseach, 16 (2). pp. 27-36. ISSN 1555-1296

Full text not available from this repository. (Request a copy)
Official URL: http://www.iabe.org/domains/IABE-DOI/article.aspx?...

Abstract

The objective of this study is to examine the relationship between company environmental disclosures and CEO characteristics in term of tenure and education background such as MBA (Master in Business Administration) and legal background. Sample data collected from annual reports of companies listed in Bursa Malaysia in financial year end as 31st December consist 74 companies listed in Malaysia with various sector and in years from 2011 till 2013. The result shows that CEO’s tenure and CEO with legal education have negative relationship with the environmental disclosure. Only one of controlling variables which is size has positive relationship with environmental disclosure. The study concludes that CEO who has work long in the company tents and CEO with legal background may have less willingness to take risk to disclosure environmental information.

Item Type: Article
Uncontrolled Keywords: characteristics, environment, unimas, university, universiti, Borneo, Malaysia, Sarawak, Kuching, Samarahan, ipta, education, research, Universiti Malaysia Sarawak
Subjects: H Social Sciences > HG Finance
Divisions: Academic Faculties, Institutes and Centres > Faculty of Economics and Business
Depositing User: Mohd Razali
Date Deposited: 17 Oct 2017 03:31
Last Modified: 17 Oct 2017 03:31
URI: http://ir.unimas.my/id/eprint/18118

Actions (For repository members only: login required)

View Item View Item