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Impact of Environmental Accounting Reporting Practices on Financial Performance: Evidence From Banking Sector of Bangladesh
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Author(s): Sajon Dhar (Department of Business Administration, Shahjalal University of Science and Technology, Sylhet, Bangladesh)and Mohammad Ashraful Ferdous Chowdhury (Department of Business Administration, Shahjalal University of Science and Technology, Sylhet, Bangladesh)
Copyright: 2021
Volume: 12
Issue: 1
Pages: 19
Source title:
International Journal of Asian Business and Information Management (IJABIM)
Editor(s)-in-Chief: Patricia Ordóñez de Pablos (Universidad de Oviedo, Spain)
DOI: 10.4018/IJABIM.20210101.oa2
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Abstract
The study intended to explore the effect of environmental accounting reporting (EAR) practices on the financial performance of the banking industry of Bangladesh. Panel data consisting of 25 listed banks in Dhaka Stock Exchange (DSE) over the period 2012 to 2016 has been employed in this study. An environmental accounting reporting score (EARS) index has been developed by analyzing the content of banks' annual reports. Using Pooled OLS, the analysis revealed that EAR reporting had been increased after publishing the Bangladesh bank guideline. The empirical analysis showed that a significant positive correlation between EAR and profit margin (PM). However, EAR has an insignificant relationship with ROAE (return on average equity), EPS (earnings per share), and ROAA (return on average assets). Among control variables, size, capital ratio, overhead expense, and loan ratio have a significant impact on financial performance.
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