Disclosure of Sustainable Development Dimensions and Financial Reporting Quality on Industrial Corporation: Evidence from Jordan
| المصدر: | مجلة رماح للبحوث والدراسات |
|---|---|
| الناشر: | مركز البحث وتطوير الموارد البشرية - رماح |
| المؤلف الرئيسي: | Al-Shatnawi, Hasan Mahmoud (Author) |
| المجلد/العدد: | ع72 |
| محكمة: | نعم |
| الدولة: |
الأردن |
| التاريخ الميلادي: |
2022
|
| الشهر: | تشرين الأول |
| الصفحات: | 363 - 389 |
| DOI: |
10.33953/1371-000-072-029 |
| ISSN: |
2392-5418 |
| رقم MD: | 1321458 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Sustainable Development | Financial Reporting Quality | Industrial Corporation
|
| رابط المحتوى: |
عدد مرات التحميل
12
| المستخلص: |
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. |
|---|---|
| ISSN: |
2392-5418 |
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