دور الإفصاح المحاسبي عن أبعاد الاستدامة في الحد من ممارسات إدارة الأرباح : دراسة تطبيقية

الملخص EN

This study sought to clarify the role of accounting disclosure on the dimensions of sustainability in reducing profit management practices, by applying to a sample of companies listed on the Egyptian Stock Exchange that fall under the Egyptian Liability Index (EGX / ESG S & P), during the period from (2014-2018).

In order to achieve the objective of the study, the researcher relied on the multiple regression model to measure this impact, which included profit management as a dependent variable, accounting disclosure of sustainability dimensions (governance, economic dimension, community participation dimension, environmental dimension, staff dimension, product or service dimension).

As independent variables, plus some variable The study concluded that the disclosure of (community participation dimension and environmental dimension) have a positive impact on profit management, and the disclosure (governance dimension and economic dimension and staff dimension) have a negative impact on profit management.

Disclosure (dimension of products or services) has no impact on profit management, and there is a significant negative impact of two control variables (size of the company and the rate of return on assets) on the management of profits