文章基本信息

标题：The Effects of Sustainability Disclosure on the Quality of Financial Reports in Saudi Business Environment
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作者：Alaa Mohamad Malo-Alain ; Magdy Melegy Abdul Hakim Melegy ; Mahmoud Ragab Yassein Ghoneim 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：5
页码：1-12
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The research aimed to measure the effect of accounting disclosure of sustainable development on the quality of financial reports for selected companies listed on the Saudi Stock Exchange. The independent variable is represented by the accounting disclosure about the sustainable development which includes quality and quantity of disclosure. The dependent variable is represented by the quality of financial report quality (QFR), which has been measured through discretionary accruals, accounting conservatism and asymmetry of information. The study adopted content analysis methodology to examine the financial reports of (153) company listed on the Saudi Stock Exchange during the year 2018. Our research concluded that there is a significant and negative correlation between the accounting disclosure of sustainable development and both discretionary accruals and information asymmetry, this found result can be explained by the fact that increasing disclosure of sustainability leads to a decrease in the value of discretionary accruals and information asymmetry. Moreover, our research concluded that there is a positive and significant correlation between accounting disclosure of sustainable development and accounting conservatism, this found result can be explained by the fact that increasing disclosure of sustainability leads to a increase in the value of accounting conservatism..
关键词：Accounting Disclosure;Sustainable Development;Quality of Discretionary Accruals;Information Asymmetry;Accounting Conservatism