文章基本信息

标题：The Effect of Accounting Disclosure about Sustainability Reports on the Ability of Banks to Going Concern - Case Study of Arab Bank
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作者：Ammar Daher Bashatweh ; Salam Nawaf AlMomani
期刊名称：Business and Economic Research
印刷版ISSN：2162-4860
出版年度：2020
卷号：10
期号：2
页码：234-249
DOI：10.5296/ber.v10i2.17006
语种：English
出版社：Macrothink Institute, Inc.
摘要：The main objective of the study was to identify the effect of accounting disclosure of sustainability reports on Going Concern in the Arab Bank. To achieve the objective of the study, the content of the sustainability reports issued by Arab Bank were analyzed to identify the disclosure level for the economic, environmental and social dimensions in accordance to the (GRI,2014) initiative indicators. Furthermore, the Going Concern ability of the bank was measured using a set of financial indicators selected based on the results reported in previous literature addressing Continuity in commercial banks. Data used in the current study was taken from the sustainability reports and the annual statements issued by The Arab Bank (2010-2014). The study concluded that there is a significant effect of the disclosure of the dimensions of all the sustainability reporting on the return on assets and the return on equity). The study recommended the need for Arab Bank to disclose the dimensions of sustainability dimension in accordance to the International disclosure Initiative (GRI, 2014).There is also a need for more disclosure of the accounting activities in annual statements to provide a clearer picture for the sustainability accounting statements and annual statements which reflect the Arab Bank concern with respect to sustain the community resources and its ability to Concern Going.
关键词：Sustainability Reports; Accounting disclosure; Going Concern; Arab Bank