Research ArticleOpen accessIn the keywordsDo Companies’ Characteristics Play Key Roles in the Level of their Environmental Disclosures?Hafez Abdo, Ali Al-DrugiAfter reviewing the literature, we noticed that the vast majority of studies in the field of environmental accounting and disclosure have focused on developed countries such as Western Europe, America and Australia, while neglected developing countries. This study investigates the relationship between the level of environmental disclosure and company’s characteristics. The researchers identified a number of characteristics that associate with … …Energy Research Journal, Vol. 3, Issue 1 · 11 Jul 2012 · 8,086 accessesView PDFCite