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Arthatama
Published by Arthatama Publishing
ISSN : 2655786X     EISSN : 27745678     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The objective of the Arthatama is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. Arthatama accepts articles in any business management and accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. Arthatama invites manuscripts on various topics including functional areas of marketing management, management accounting, management control systems, information management systems, international business, business economics, business ethics and sustainability, entrepreneurship, financial management, strategic management, operations management, human resource management, e-business, knowledge management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
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Search results for , issue "Vol. 2 No. 2 (2018)" : 1 Documents clear
Corporate Environmental Disclosure and Earnings Quality: Evidence from Malaysian Firms Syed Ullah
Arthatama Vol. 2 No. 2 (2018)
Publisher : Arthatama

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Abstract

This research investigates the relationship between corporate environmental disclosure and earnings management. This research used the sample data of 134 companies listed on the stock exchange of Bursa Malaysia from 2013 to 2019. However, three different theoretical frameworks were used in this study, namely: signaling theory, agency theory and stakeholders’ legitimacy, with the aim of identifying the relationship between environmental disclosure and earnings management. Therefore, this research did not find any statistically significant relationship between environmental disclosure and earnings management which was measured by various methods, using discretionary accruals. Lastly, this research also found that the attributes of corporate governance can influence the relationship between environmental disclosure and earnings management.

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