Comparative Study of Environmental Disclosure in Indonesia and Malaysia: Testing Company Characteristics
<p><em>There are two purposes of this study. The first is to compare the environmental disclosure practices in the annual report of Indonesian and Malaysian manufacturing companies. The second is to test the impact of firm characteristics on environmental disclosure, both in Indonesia an...
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Format: | Article |
Language: | English |
Published: |
Faculty of Economics and Business
2021-03-01
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Series: | Jurnal Riset Akuntansi Terpadu |
Subjects: | |
Online Access: | https://jurnal.untirta.ac.id/index.php/JRAT/article/view/10821 |