The increasing concern on the environmental issues has led to the increasing importance of green accounting. Therefore, this study aims to raise awareness on the importance of green accounting by looking into the effects that it has on the financial performance of companies. Also, this study aims to provide a view on the relationship between green accounting and the financial performance of plantation's companies in Malaysia. This study conducted in the nature of explanatory to investigate the relationship between the quality of green accounting and financial performance of plantation companies in Malaysia. The outcome of this work showed that EDQL has positive significant relationship with Tobin's Q only. Thus, the hypothesis, H1 and H2, which hypothesized that EDQL has an effect on ROA of listed plantation company in Malaysia and EDQL has an effect on ROE of listed plantation company respectively are rejected. H3 which hypothesized that EDQL has an effect on the Tobin's Q of listed plantation company in Malaysia is accepted.
{"title":"The Impacts of the Quality of Green Accounting On the Financial Performance of Plantation Companies Listed On Bursa Malaysia","authors":"C. Meng, Tey Wee Nee, Shakerin Ismail","doi":"10.1145/3377817.3377830","DOIUrl":"https://doi.org/10.1145/3377817.3377830","url":null,"abstract":"The increasing concern on the environmental issues has led to the increasing importance of green accounting. Therefore, this study aims to raise awareness on the importance of green accounting by looking into the effects that it has on the financial performance of companies. Also, this study aims to provide a view on the relationship between green accounting and the financial performance of plantation's companies in Malaysia. This study conducted in the nature of explanatory to investigate the relationship between the quality of green accounting and financial performance of plantation companies in Malaysia. The outcome of this work showed that EDQL has positive significant relationship with Tobin's Q only. Thus, the hypothesis, H1 and H2, which hypothesized that EDQL has an effect on ROA of listed plantation company in Malaysia and EDQL has an effect on ROE of listed plantation company respectively are rejected. H3 which hypothesized that EDQL has an effect on the Tobin's Q of listed plantation company in Malaysia is accepted.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129087864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","authors":"","doi":"10.1145/3377817","DOIUrl":"https://doi.org/10.1145/3377817","url":null,"abstract":"","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"241 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114272999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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