Document Type
Conference Paper
Abstract
Using the matrix summaries [i.e., correlation matrices, means, and standarddeviations) as data, this paper analyzes two published articles [Al-Tuwaijri,Christensen, and Hughes II, 2004; Hasseldine, Salama, and Toms, 2005] usingcanonical correlation analysis to investigate whether environmental disclosure,environmental performance, and economic performance are distinct constructs. Theanalysis of the study by Al-Tuwaijri et al. indicates that environmental disclosure is aconstruct distinct from environmental performance and economic performanceconstructs, but that the latter two are not distinct constructs. The analysis of the studyby Hasseldine et al. indicates that the two environmental disclosure measuresrepresent a single dimension of the disclosure construct; and that environmentalperformance is a construct distinct from environmental disclosure. The implicationsare discussed as a conclusion.
RIS ID
63279
Publication Details
Abeysekera, I. (2012). Environmental disclosure and environment performance. an analysis using matrix summaries. American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting (pp. 1-35). Washington, DC: American Accounting Association.