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Al-Dhaimesh, O. H. (2019). The Effect of Sustainability Accounting Disclosures on Financial Performance: An Empirical Study on the Jordanian Banking Sector. Banks and Bank Systems, 14, 1-8.
https://doi.org/10.21511/bbs.14(2).2019.01

has been cited by the following article:

• TITLE: Do Environmental Reporting Practices Impact Firm Performance in Bangladesh? An Empirical Perspective

  AUTHORS: Md. Nazrul Islam, Md. Minhaj Uddin, Syed Zabid Hossain

  KEYWORDS: Environmental Reporting, Return on Equity, Return on Assets, Tobin’s Q, Firm Performance, Bangladesh

  JOURNAL NAME: Open Journal of Accounting, Vol.13 No.2, February 23, 2024

  ABSTRACT: The study investigates how environmental reporting impacts the performance of the Dhaka Stock Exchange (DSE) listed firms in Bangladesh. Data for the study was obtained using a random sampling technique from the annual reports of 177 companies listed on the DSE till the end of 2021. The results obtained from the multiple regression analysis show that environmental disclosers positively and significantly impact the market performance measured by the market performance tool, Tobin’s Q (TQ). However, the findings also imply that environmental disclosures are insignificant to impact on the firm financial performance assessed by return on equity (ROE) and earnings per share (EPS). The results show critical insights that can be used by DSE-listed firms, marketers, policymakers, shareholders, and stakeholders to maximize the advantages of environmental reporting.