期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：5
页码：1-10
语种：English
出版社：The DreamCatchers Group, LLC
摘要：An effort has been made in this paper to identify whether there is any significant impact of environmental management information disclosure in adding value to a firm. This research is carried out on the basis of fifteen randomly selected listed banking institutions’ annual reports covering 2013 to 2017. The selected banks are enlisted under both the Dhaka Stock Exchange and Chittagong Stock Exchange. A disclosure checklist with 10 important categories of environmental management information is utilized to assess the magnitude of environmental management information disclosure. Using panel data regression analysis the finding indicates that the value of a firm is not significantly affected by environmental management information disclosure. This research work adds to the current body of knowledge by supporting the view that environmental management information disclosure alone cannot create firm value from the perspective of a developing country.
关键词：Environment Management Information Disclosure;Firm Value;Annual Report;Listed Banks;Panel Data
