dominant personalities

This paper investigates the determinants of internet environmental disclosure (IED) amongst Malaysian listed companies. Ten variables have been tested using data collected from 170 Malaysian listed company websites, namely, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, internationality, leverage, foreign shareholders, level of technology, firm age, number of shareholders, and listing status. It was found that internationality, foreign shareholders, level of technology, firm age, number of shareholders, and listing status are significantly affected by the level of IED. However, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, and leverage did not show a significant relationship with the level of IED in Malaysia. The study provided some evidence to support signaling theory, shareholder accountability theory, and cost and benefit hypothesis in relation to internet disclosure.

This paper investigates whether Internet Financial Disclosure (IFD) can be
explained by the elements of the company’s characteristics and dominant
personalities in board committ ees. Ten variables have been tested using
data collected from 194 Malaysian listed companies’ websites, namely,
internationality, leverage, foreign shareholders, information technology
(IT) experts, fi rm’s age, number of shareholders, listing status, dominant
personalities in the audit committ ee, chairman of audit and nomination
committ ees, and dominant personalities in the audit and nomination
committ ees. It is found that IT experts, fi rm’s age, number of shareholders
and listing status are signifi cantly aff ected by the level of IFD. However
dominant personalities in the audit and nomination committ ees are
negatively related to the level of IFD in Malaysia. The study provides some
evidence to support the signalling theory and the cost and benefi t hypothesis
in relation to Internet disclosure.