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الرئيسية > تأثير التنوع الجنسي لأعضاء مجل...>الوصف

تأثير التنوع الجنسي لأعضاء مجلس الإدارة على العلاقة بين مستوى الإفصاح عن انبعاثات الكربون وبين عدم تماثل المعلومات وقيمة الشركة: دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

العنوان بلغة أخرى: The Effect of Board Gender Diversity on the Relationship between the Level of Disclosure of Carbon Emissions and Information Asymmetry and the Firm Value: An Applied Study in Listed Companies on Egyptian Stock Exchange
المصدر: مجلة البحوث المحاسبية
الناشر: جامعة طنطا - كلية التجارة - قسم المحاسبة
المؤلف الرئيسي: علي، نيفين صلاح علي (مؤلف)
المؤلف الرئيسي (الإنجليزية): Ali, Nivin Salah Ali
المجلد/العدد: ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2024
الشهر: مارس
الصفحات: 44 - 115
ISSN: 2682-3446
رقم MD: 1458513
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
مواضيع:
إنتاج الهيدروجين | انبعاثات الكربون | المعلومات المحاسبية | بورصة الأوراق المالية
كلمات المؤلف المفتاحية:
مستوى الإفصاح عن انبعاثات الكربون | عدم تماثل المعلومات | قيمة الشركة | التنوع الجنسي لأعضاء مجلس الإدارة | Level of Disclosure of Carbon Emissions | Information Asymmetry | Firm Value | Board Gender Diversity
رابط المحتوى:
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المستخلص: The linguistic landscape is the study of the language present in the signs and boards hung on shops and roads. Therefore, this study sought to reveal the proportions of The uptake terms in the linguistic landscape in an industrial area, the Al-Salim Industrial Estate, located in the city of Buraidah in the Qassim region in the Kingdom of Saudi Arabia, as well as to reveal the degrees of Its phonetic and morphological integration into Arabic and the problems of its rooting. This study focuses on the language used in the signs of commercial stores in (Al-Salim Industrial Estate). In this used language, there are original terms, Arabized terms, and foreign terms, which were identified and counted according to the approach followed in this study, which is the statistical approach. descriptive; To reach a quantitative and qualitative description of the characteristics of this phenomenon, I relied on a blog of images from which I extracted terms that were alien to the linguistic scene, and put them in the form of lists. I presented the blog of the alien terms in this research. In his study of the linguistic landscape, the researcher relied on a blog of pictures of signs hanging in stores, and a study of These signs are like a study of a linguistic code that represents a starting point for understanding the linguistic and social reality in a specific area, namely (Al-Salim Industrial Estate) in the city of Buraidah. The study presented a dictionary of technical and industrial terms in the linguistic landscape of Al- Salim Industrial Estate in the city of Buraidah. To be a link in the series of linguistic studies on the phenomenon of the intruder in Arabic, this dictionary contains the technical term, and all the formal and conceptual data related to it.

The research aimed to study and test the effect of the level of disclosure of carbon emissions on information asymmetry and firm value, as well as the effect of board gender diversity as a moderating variable on the two aforementioned relationship, by applying it to 31 companies listed on the Egyptian Stock Exchange during the period from 2008 to 2022. The results of the study showed a large discrepancy in the content of carbon emissions disclosure practices among the sample companies. The study found, in the light of the basic analysis, that there is a significant negative effect of the level of disclosure of carbon emissions on information asymmetry, in addition to that there is a significant positive effect of the level of disclosure of carbon emissions on Firm value, as well as these two effects do not differ depending on the increase in women’s participation in Board of Directors. This result was reinforced by conducting other analyzes.
ISSN: 2682-3446

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