澄清自愿碳报告的价值相关性:以马来西亚碳密集型工业为例

Noor Raida Abd Rahman, Siti Zaleha Abdul Rasid, R. Basiruddin
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引用次数: 2

摘要

本研究旨在实证检验2010 - 2016年马来西亚碳密集型行业上市公司自愿碳报告(VCR)的价值相关性。本研究使用面板数据回归模型,从会计和市场的角度考虑VCR的影响。VCR的质量是通过披露指数的内容分析来衡量的,这些披露指数是根据各种全球变暖、气候变化、温室气体和碳报告指南、标准和框架中提供的披露项目列表改编的。研究结果表明,与总体潜在评分相比,VCR的平均质量仍然较低。研究结果还显示,VCR与资产回报率(ROA)和每股收益(EPS)呈负相关。然而,VCRQ并不影响股本回报率和托宾q。本研究对寻求改进VCR实践的组织的政策和实践都有启示。
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Clarifying the value relevance of voluntary carbon reporting: the case of Malaysian carbon-intensive industries
This 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.
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来源期刊
CiteScore
1.00
自引率
0.00%
发文量
66
期刊介绍: IJETM is a refereed and authoritative source of information in the field of environmental technology and management. Together with its sister publications IJEP and IJGEnvI, it provides a comprehensive coverage of environmental issues. It deals with the shorter-term, covering both engineering/technical and management solutions.
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