أثر الإفصاح عن متطلبات الاستدامة حسب المبادرة العالمية لتقارير الاستدامة (RG)‎ على القيمة السوقية للشركات الصناعية المدرجة في بورصة عمان

العناوين الأخرى

The impact of disclosure on sustainability requirements by the global sustainability reporting initiative (RG)‎ on the market value of industrial companies listed on Amman stock exchange (ASE)‎

مقدم أطروحة جامعية

الرحيل، علاء علي

مشرف أطروحة جامعية

المطارنة، علاء جبر

الجامعة

جامعة جرش

الكلية

كلية الاقتصاد و العلوم الإدارية

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2018

الملخص الإنجليزي

The study aimed to demonstrate the impact of Disclosure on sustainability requirements according to the Global Report on Sustainability Reports (RG) on the market value of industrial companies listed on the ASE.

Both the size of the company and the indebtedness ratio were taken into account as controlling factors to facilitate access to the level of revelation.

The researcher adopted analytical descriptive approach as one of the analytical methods that focus on the available sufficient information about a particular phenomenon within a specific period of time to obtain practical and logical results that support the hypotheses of the present study.

The study population consisted of all companies listed on the Amman Stock Exchange between (2012-2016), including (47) industrial companies public share out of the main sample which consisted of (63).

The study concluded to several results, most importantly, was the low level of revelation of the dimensions of sustainability, due to the low practices of sustainability activities by the Jordanian industrial companies.

Based on the results, the researcher recommended the commitment of industrial companies to reveal the dimensions of sustainability, harmony with society, achieve sustainable development, and ensure sustainability for future generations.

Also, the seek to raise awareness among industrial companies about the importance of revelation the dimensions of sustainability.

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• البيانات المالية
• الأسواق المالية
• المنشآت الصناعية
• الإفصاح في المحاسبة
• القيمة العادلة

عدد الصفحات

114

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-835343