The primary goal of the chapter is to evaluate the influence of sustainable development accounting disclosures on the quality of financial reports within industrial companies listed on the Amman Stock Exchange (ASE). To fulfill this objective, the research employed a descriptive and analytical approach deemed appropriate for the study. A questionnaire is utilized as a tool to gather the necessary data. The population targeted by the study comprised all employees in the accounting departments of Jordanian industrial firms listed on the ASE, specifically those holding positions such as manager, branch head, department head, and administrator, totaling 300 male and female employees. From this population, a sample of 169 male and female employees was selected. Upon testing the hypotheses, the findings indicated that the level of accounting disclosure regarding the dimensions of sustainable development—namely environmental performance, social performance, and economic performance—was moderate among the industrial companies. Furthermore, the results revealed a statistically significant impact at a significance level of ( \(\alpha\)  ≤ 0.05) of sustainable development accounting disclosures across its dimensions (environmental, social, and economic) on the quality of financial reports in the industrial companies listed on the ASE. The study suggests the necessity of identifying mechanisms and solutions that assist industrial companies in reducing environmental pollution and promoting environmental awareness. Furthermore, it advocates for the execution of comparable studies in other sectors to ascertain the relationship between accounting disclosures related to sustainable development and the quality of financial reports.

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The Impact of Disclosing Sustainable Development Accounting on the Quality of Financial Reports in Industrial Companies Listed on the Amman Stock Exchange

  • Tareq Hammad Almubaydeen,
  • Riham Alkabbji,
  • Moataz Mossa Aleqdah

摘要

The primary goal of the chapter is to evaluate the influence of sustainable development accounting disclosures on the quality of financial reports within industrial companies listed on the Amman Stock Exchange (ASE). To fulfill this objective, the research employed a descriptive and analytical approach deemed appropriate for the study. A questionnaire is utilized as a tool to gather the necessary data. The population targeted by the study comprised all employees in the accounting departments of Jordanian industrial firms listed on the ASE, specifically those holding positions such as manager, branch head, department head, and administrator, totaling 300 male and female employees. From this population, a sample of 169 male and female employees was selected. Upon testing the hypotheses, the findings indicated that the level of accounting disclosure regarding the dimensions of sustainable development—namely environmental performance, social performance, and economic performance—was moderate among the industrial companies. Furthermore, the results revealed a statistically significant impact at a significance level of ( \(\alpha\)  ≤ 0.05) of sustainable development accounting disclosures across its dimensions (environmental, social, and economic) on the quality of financial reports in the industrial companies listed on the ASE. The study suggests the necessity of identifying mechanisms and solutions that assist industrial companies in reducing environmental pollution and promoting environmental awareness. Furthermore, it advocates for the execution of comparable studies in other sectors to ascertain the relationship between accounting disclosures related to sustainable development and the quality of financial reports.