The Energy Disclosure Among Energy Intensive Companies in Malaysia: A Resource Based Approach
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 capabil...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
EDP Sciences
2017-01-01
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Series: | SHS Web of Conferences |
Subjects: | |
Online Access: | https://doi.org/10.1051/shsconf/20173600014 |