dc.contributor.author | Rafique, Muhammad Ali | |
dc.contributor.author | Malik, Qaisar Ali | |
dc.contributor.author | Waheed, Abdul | |
dc.contributor.author | Khan, Naeem-Ullah | |
dc.date.accessioned | 2017-09-25T10:30:51Z | |
dc.date.available | 2017-09-25T10:30:51Z | |
dc.date.issued | 2017 | |
dc.identifier.issn | 2521-0203 | |
dc.identifier.uri | http://www.ssoar.info/ssoar/handle/document/53683 | |
dc.description.abstract | The focus of the present study is to investigate the association between environmental reporting and corporate governance traits in Pakistan. The prior studies related to the association between environmental disclosure and corporate governance characteristics show fickle findings. This study fills the gap by using cross sectional data of 100 randomly selected firms registered at Karachi Stock Exchange for the year 2015. The results of the present research showed a positive association between the level of environmental disclosure and fraction of independent directors on the board. Negative relationship was found between environmental disclosure and institutional investors. The result shows a positive association between the level of environmental reporting and board size. It confirms a positive association. The analysis revealed a lack of association between level of environmental reporting and fraction of female directors on a board. In case of control variables, positive relationship was found between firms’ profitability and level of environmental disclosure, whereas, no correlation was found between firm size and the level of environmental reporting. Moreover, the results of incremental regression indicate that ownership concentration is the most important independent variable among all the independent variables in the model. | en |
dc.language | en | |
dc.subject.ddc | Wirtschaft | de |
dc.subject.ddc | Economics | en |
dc.subject.other | institutional investors; independent directors | |
dc.title | Corporate Governance and Environmental Reporting in Pakistan | |
dc.description.review | begutachtet (peer reviewed) | de |
dc.description.review | peer reviewed | en |
dc.source.journal | Pakistan Administrative Review | |
dc.source.volume | 1 | |
dc.publisher.country | MISC | |
dc.source.issue | 2 | |
dc.subject.classoz | Management | de |
dc.subject.classoz | Management Science | en |
dc.subject.thesoz | Pakistan | de |
dc.subject.thesoz | Pakistan | en |
dc.subject.thesoz | Corporate Governance | de |
dc.subject.thesoz | corporate governance | en |
dc.subject.thesoz | Unternehmensführung | de |
dc.subject.thesoz | business management | en |
dc.subject.thesoz | Management | de |
dc.subject.thesoz | management | en |
dc.subject.thesoz | Vorstand | de |
dc.subject.thesoz | board of directors | en |
dc.subject.thesoz | Umweltberichterstattung | de |
dc.subject.thesoz | environmental reporting | en |
dc.subject.thesoz | Transparenz | de |
dc.subject.thesoz | transparency | en |
dc.subject.thesoz | Corporate Social Responsibility | de |
dc.subject.thesoz | corporate social responibility | en |
dc.subject.thesoz | Südasien | de |
dc.subject.thesoz | South Asia | en |
dc.identifier.urn | urn:nbn:de:0168-ssoar-53683-7 | |
dc.rights.licence | Creative Commons - Namensnennung 4.0 | de |
dc.rights.licence | Creative Commons - Attribution 4.0 | en |
ssoar.contributor.institution | Fatima Jinnah Women University, Rawalpindi Pakistan | |
internal.status | formal und inhaltlich fertig erschlossen | |
internal.identifier.thesoz | 10042340 | |
internal.identifier.thesoz | 10060799 | |
internal.identifier.thesoz | 10038930 | |
internal.identifier.thesoz | 10040412 | |
internal.identifier.thesoz | 10034960 | |
internal.identifier.thesoz | 10063839 | |
internal.identifier.thesoz | 10066371 | |
internal.identifier.thesoz | 10083290 | |
internal.identifier.thesoz | 10034674 | |
dc.type.stock | article | |
dc.type.document | Zeitschriftenartikel | de |
dc.type.document | journal article | en |
dc.source.pageinfo | 103-114 | |
internal.identifier.classoz | 1090401 | |
internal.identifier.journal | 1139 | |
internal.identifier.document | 32 | |
internal.identifier.ddc | 330 | |
dc.description.pubstatus | Veröffentlichungsversion | de |
dc.description.pubstatus | Published Version | en |
internal.identifier.licence | 16 | |
internal.identifier.pubstatus | 1 | |
internal.identifier.review | 1 | |
dc.subject.classhort | 40200 | |
internal.pdf.version | 1.5 | |
internal.pdf.valid | true | |
internal.pdf.wellformed | true | |
internal.check.abstractlanguageharmonizer | CERTAIN | |
internal.check.languageharmonizer | CERTAIN_RETAINED | |