Disclosure of sustainable development dimensions and financial reporting quality on industrial corporation-evidence from Jordan

المؤلف

al-Shatnawi, Hasan Mahmud

المصدر

REMAH Review for Research and Studies

العدد

المجلد 2022، العدد 72، ج. 2 (31 أكتوبر/تشرين الأول 2022)، ص ص. 363-389، 27ص.

الناشر

مركز البحث و تطوير الموارد البشرية (رماح)

تاريخ النشر

2022-10-31

دولة النشر

الأردن

عدد الصفحات

27

التخصصات الرئيسية

المحاسبة

الملخص EN

This study revealed the influence of financial reporting quality disclosure on sustainable development dimensions in industrial corporations, due to limited literature in a developing country, such as Jordan.

The study used a sample of 303 annual reports of the industrial corporations listed on the Amman Exchange from 2014-to 2020.

Content analysis and regression analysis were used to analyze the data and hypothesis testing.

The results indicate that the mean disclosure of sustainable development is 46 %, with a minimum value of 25 % and a maximum value of 80 %.

Specifically, the results indicate that both the economic and environmental dimensions positively influence the quality of financial reporting.

Otherwise, the social dimensions were found not to affect the quality of financial reporting.

In order, to increase the generalizability of the study, we recommend future research be conducted by examining the influence of the dimensions of sustainable development in other sectors, such as banks and service sectors.

furthermore, different variables such as financial performance can be tested.

نمط استشهاد جمعية علماء النفس الأمريكية (APA)

al-Shatnawi, Hasan Mahmud. 2022. Disclosure of sustainable development dimensions and financial reporting quality on industrial corporation-evidence from Jordan. REMAH Review for Research and Studies،Vol. 2022, no. 72، ج. 2, pp.363-389.
https://search.emarefa.net/detail/BIM-1594123

نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)

al-Shatnawi, Hasan Mahmud. Disclosure of sustainable development dimensions and financial reporting quality on industrial corporation-evidence from Jordan. REMAH Review for Research and Studies No. 72, p. 2 (Oct. 2022), pp.363-389.
https://search.emarefa.net/detail/BIM-1594123

نمط استشهاد الجمعية الطبية الأمريكية (AMA)

al-Shatnawi, Hasan Mahmud. Disclosure of sustainable development dimensions and financial reporting quality on industrial corporation-evidence from Jordan. REMAH Review for Research and Studies. 2022. Vol. 2022, no. 72، ج. 2, pp.363-389.
https://search.emarefa.net/detail/BIM-1594123

نوع البيانات

مقالات

لغة النص

الإنجليزية

الملاحظات

Includes bibliographical references : p. 385-389

رقم السجل

BIM-1594123