%0 Journal Article
%T Do Environmental Reporting Practices Impact Firm Performance in Bangladesh? An Empirical Perspective
%A Md. Nazrul Islam
%A Md. Minhaj Uddin
%A Syed Zabid Hossain
%J Open Journal of Accounting
%P 15-31
%@ 2169-3412
%D 2024
%I Scientific Research Publishing
%R 10.4236/ojacct.2024.132002
%X 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)<span style=\"font-family:;\" \"=\"\">.</span><span style=\"font-family:;\" \"=\"\"> 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.</span>
%K Environmental Reporting
%K Return on Equity
%K Return on Assets
%K Tobin¡¯s Q
%K Firm Performance
%K Bangladesh
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=131299