期刊名称：International Journal of Economics and Finance Studies
电子版ISSN：1309-8055
出版年度：2012
卷号：4
期号：1
出版社：Social Sciences Research Society
摘要：This paper concerns oil and gas companies operating in Libya. It investigates the relationship between the level of environmental disclosure and company characteristics. The researchers identified a number of characteristics that associated with companies’ environmental disclosure, namely, company size, company privatisation, company age and company’s nationality. In the light of the empirical results it is noticed that almost all companies disclose some environmental information. In addition a significant positive association was found between level of environmental disclosure and company size, company privatisation and company’s nationality. The study provides further evidence that these characteristics are important and have an impact on the level and value of environmental disclosure. On the other hand it was found that age of company is insignificant and negatively related to the level of environmental disclosure
