Environmental disclosures and corporate attributes, from the lens of legitimacy theory: a longitudinal analysis on a develo** country

F Akhter, MR Hossain, H Elrehail… - European Journal of …, 2023 - emerald.com
Purpose The study seeks to evaluate the extent and quality of environmental reporting
following a longitudinal analysis and covering a wide spectrum of industries in a single …

Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance

GE Iatridis - Emerging Markets Review, 2013 - Elsevier
This study focuses on common-law Malaysia, which is classified as an advanced emerging
market. It assesses the association between environmental disclosure and environmental …

The effect of award on CSR disclosures in annual reports of Malaysian PLCs

A Anas, HM Abdul Rashid, HA Annuar - Social Responsibility Journal, 2015 - emerald.com
Purpose–The paper aims to examine the determinants of corporate social responsibility
(CSR) disclosures in the annual reports of Malaysian public listed companies (PLCs). In …

[PDF][PDF] Discourse analysis: an emerging trend in corporate narrative research

DM Hossain - Middle East Journal of Business, 2017 - researchgate.net
These days, corporate narrative is gaining immense attention from accounting researchers.
Corporate narratives are found in different communication media such as annual reports …

Board governance mechanisms and sustainability reporting quality: A theoretical framework

E Moses, A Che-Ahmad… - Cogent Business & …, 2020 - Taylor & Francis
The presumed poor performance in terms of sustainability commitments and Sustainability
Reporting Quality (SRQ) of quoted companies have incentivized stakeholders' agitation …

In search of legitimacy: a semiotic analysis of business model disclosure practices

P Di Tullio, D Valentinetti, C Nielsen… - Meditari Accountancy …, 2020 - emerald.com
Purpose This paper aims to investigate how firms disclose the presentation and content of
business model (BM) information in corporate reports to manage their legitimacy in …

Empirical investigations on boards, business characteristics, human capital and environmental reporting

R Said, N Omar, W Nailah Abdullah - Social Responsibility Journal, 2013 - emerald.com
Purpose–The objectives of this paper are to examine the level of environmental disclosure
in annual reports made by Malaysian public listed companies for the year ended 2009, and …

[PDF][PDF] A review on the rhetorical structure and linguistic features of corporate annual reports

SS Hussain, AM Ali, ZM Kasim… - International Journal of …, 2020 - researchgate.net
Corporate annual report (CAR) is a communicative genre written by specialists in corporate
companies. Over time, many linguistic studies have been conducted on this genre from …

Can anti-corruption improve the quality of environmental information disclosure?

Y Wei, W He - Environmental Science and Pollution Research, 2022 - Springer
This study takes the anti-corruption campaign of the 18th CPC National Congress in China
as an exogenous impact build a double difference (DID) model, proving that anti-corruption …

Exploring the meaning of climate change discourses: an impression management exercise?

NN Nik Ahmad, DM Hossain - Accounting Research Journal, 2019 - emerald.com
Purpose This study aims to analyze how language is used to present climate change
information in the narratives of Malaysian companies' annual reports. Design/methodology …