SHS Web Conf.
Volume 36, 2017The 2016 4th International Conference on Governance and Accountability (2016 ICGA)
|Number of page(s)||16|
|Published online||24 July 2017|
The Energy Disclosure Among Energy Intensive Companies in Malaysia: A Resource Based Approach
Department of Accounting, Universiti Tenaga Nasional, Sultan Haji Ahmad Shah Campus, 26700 Muadzam Shah, Pahang, Malaysia
* Corresponding author’ email: Bakhtiar@uniten.edu.my
This study examines the extent of, and factors influencing, energy disclosure in Malaysia. We content analysed the annual reports of top 100 energy intensive companies for the year 2014. Using resource-based theory, we analysed if companies’ tangible and intangible resources as well as human capabilities determine the extent of energy disclosure. Overall, the disclosure is low with an average ‘occurrence’ of energy-related information of 3.53. We also find that the ‘Top Brand Value’ companies and companies with a larger number of directors serving on the board tend to provide greater energy disclosures. However, other variables - in particular tangible resources - have no significant influence. The findings provide tentative evidence to support the arguments of resource-based theory.
Key words: energy reporting / resource-based theory / Malaysia
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.