Environmental disclosure and environmental performance: An analysis using matrix summaries

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)

Abstract

Using the matrix summaries [i.e., correlation matrices, means, and standard deviations) as data, this paper a anlyzes two published articles [Al-Tuwaijri,Christensen, and Hughes II, 2004; Hasseldine, Salama, and Toms, 2005] using canonical correlation analysis t investigate whether environmental disclosure,environmental performance, and economic performance are distinct constructs. The analysis of the study by Al-Tuwaijri et al. indicates that environmental disclosure is a construct distinct from environmental performance and economic performance constructs, but that the latter two are not distinct constructs. The analysis of the study by Hasseldine et al. indicates that the two environmental disclosure measures represent a single dimension of the disclosure construct; and that environmental performance is a construct distinct from environmental disclosure. The implications are discussed as a conclusion.
Original languageEnglish
Number of pages1
DOIs
Publication statusPublished - 2012
Externally publishedYes
EventAmerican Accounting Association (AAA) Conference -
Duration: 1 Jan 2011 → …

Conference

ConferenceAmerican Accounting Association (AAA) Conference
Abbreviated titleAAA
Period1/01/11 → …

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