Publication:
Clarifying the value relevance of voluntary carbon reporting: The case of Malaysian carbon-intensive industries

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dc.citedby2
dc.contributor.authorRahman N.R.A.en_US
dc.contributor.authorRasid S.Z.A.en_US
dc.contributor.authorBasiruddin R.en_US
dc.contributor.authorid46461020300en_US
dc.contributor.authorid43762211100en_US
dc.contributor.authorid56051563800en_US
dc.date.accessioned2023-05-29T07:27:58Z
dc.date.available2023-05-29T07:27:58Z
dc.date.issued2019
dc.descriptionClimate change; Earnings; Global warming; Greenhouse gases; Regression analysis; Carbon reporting; Content analysis; Earnings per share; Malaysians; Panel data; Return on assets; Return on equity; Value relevances; Carbon; accountability; carbon emission; equity; global warming; greenhouse gas; guideline; industrial emission; market conditions; panel data; standard (regulation); Malaysiaen_US
dc.description.abstractThis study aimed to empirically test the value relevance of voluntary carbon reporting (VCR) by Malaysian public listed companies operating in carbon-intensive industries from 2010 to 2016. Using panel data regression models, this study considered the impact of VCR from both, accounting and market-based perspectives. The quality of VCR is measured using the content analysis of disclosure indexes adapted from a list of disclosure items that were provided in various global warming, climate change, greenhouse gases, and carbon reporting guidelines, standards and frameworks. The finding indicated that on average, the quality of VCR was still low compared to the overall potential score. The findings also revealed that VCR generates a negative relationship with return on assets (ROA) and earnings per share (EPS). Nevertheless, VCRQ does not influence return on equity and Tobin�s Q. This study has implications on both the policy and practice of organisations seeking to improve VCR practices. Copyright � 2019 Inderscience Enterprises Ltd.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1504/IJETM.2019.104770
dc.identifier.epage401
dc.identifier.issue4-May
dc.identifier.scopus2-s2.0-85079051406
dc.identifier.spage384
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85079051406&doi=10.1504%2fIJETM.2019.104770&partnerID=40&md5=dc43a6348c611aa4476c95ac0c34d79b
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/24858
dc.identifier.volume22
dc.publisherInderscience Publishersen_US
dc.sourceScopus
dc.sourcetitleInternational Journal of Environmental Technology and Management
dc.titleClarifying the value relevance of voluntary carbon reporting: The case of Malaysian carbon-intensive industriesen_US
dc.typeArticleen_US
dspace.entity.typePublication
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