أثر الإفصاح المحاسبي عن انبعاثات الكاربون في قيمة الشركة و عدم تماثل المعلومات المحاسبية

الملخص EN

The study aimed to discover the effect of decreasing carbon emissions on firm value and information asymmetry.

The study also tested the effect of information asymmetry on firm value.

The study develops and test a new hypothesis that carbon is effect on firm value and information asymmetry.

The empirical results confirm the hypothesis.

The data of Saudi firms listed in the financial market for the period 2010-2019 were used.

The study concluded that there is a significant impact of carbon reduction on the value of the company and the asymmetry of accounting information.

There is also an impact of the asymmetry of accounting information on the firm value.