أثر ضغط أصحاب المصالح على مستوى الإفصاح البيئي في الشركات الصناعية المدرجة في سوق عمان المالي

العناوين الأخرى

The effect of stakeholders pressure on the level of environmental disclosure in the industrial companies listed on the Amman stock exchange

مقدم أطروحة جامعية

عياصرة، ماهر محمد سليمان

مشرف أطروحة جامعية

الربيع، علاء محمد

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 objective of this study is to demonstrate the effect of stakeholder pressure on the level of environmental disclosure in the industrial companies listed on the Amman Stock Exchange for the period between 2012 and 2015, The study included 62 industrial companies.

Companies that did not meet the study criteria were excluded.

To achieve the objective of the study, the researcher measured stakeholder pressure through the following independent variables: government pressure, pressure of creditors, shareholder pressure and competitors' pressure.

While the dependent variable was measured at the level of environmental disclosure through analysis of the contents of the financial statements, where 20 items of environmental disclosure were based on previous studies.

The analytical descriptive approach was used to test hypotheses, and to address the initial data, E-Views software was used to test the relationship between the variables.

The study reached several results, the most important of which is that the level of environmental disclosure in Jordanian industrial companies is still below the required threshold, in general, companies have avoided disclosing many aspects necessary to reduce the environmental impact of corporate operations that directly affect the environment, although there is a continuous increase in disclosure, The study showed that there is a statistically significant impact of the pressure of stakeholders on the level of environmental disclosure in the industrial companies listed on the Amman Stock Exchange, when examining the impact of the pressure of stakeholders together the results of the sub-hypotheses test showed that there was no statistically significant effect of the pressure exerted by the government on the level of environmental disclosure in the industrial companies listed on the Amman Stock Exchange.

There is also a statistically significant impact on the level of environmental disclosure in industrial companies Listed on the Amman Stock Exchange.

The main recommendations of the study were: The need to focus on environmental disclosure and increase the level of disclosure, the divesting of environmental products and activities and operations carried out by industrial companies, the need to be activate the environmental legislation that forces the institutions to disclose them in the financial reports, and the need to focus on supporting stakeholders in activating the responsibility of the in the surveyed institutions.

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• الأسواق المالية
• المنشآت الصناعية
• عمان
• الإفصاح في المحاسبة

عدد الصفحات

83

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-835366