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.
|Number of pages||1|
|Publication status||Published - 2012|
|Event||American Accounting Association (AAA) Conference - |
Duration: 1 Jan 2011 → …
|Conference||American Accounting Association (AAA) Conference|
|Period||1/01/11 → …|
Abeysekera, I. (2012). Environmental disclosure and environmental performance: An analysis using matrix summaries. Paper presented at American Accounting Association (AAA) Conference, . https://doi.org/http://www2.aaahq.org/AM2012/abstract.cfm?submissionID=1562