El-Abady, Prof. Dr. Mostafa Rashed, Wahdan, Prof. Dr. Mohamed Ali Mohamed, Matar, Reham Ahmed Farag Abdul Samad. (2024). The Impact of Accounting Disclosure of Sustainable Development Practice on Accounting Information’s Predictive Ability (Applied Study). المجلة العلمية للدراسات والبحوث المالية والإدارية, 16(3), 790-827. doi: 10.21608/masf.2024.374652
Prof. Dr. Mostafa Rashed El-Abady; Prof. Dr. Mohamed Ali Mohamed Wahdan; Reham Ahmed Farag Abdul Samad Matar. "The Impact of Accounting Disclosure of Sustainable Development Practice on Accounting Information’s Predictive Ability (Applied Study)". المجلة العلمية للدراسات والبحوث المالية والإدارية, 16, 3, 2024, 790-827. doi: 10.21608/masf.2024.374652
El-Abady, Prof. Dr. Mostafa Rashed, Wahdan, Prof. Dr. Mohamed Ali Mohamed, Matar, Reham Ahmed Farag Abdul Samad. (2024). 'The Impact of Accounting Disclosure of Sustainable Development Practice on Accounting Information’s Predictive Ability (Applied Study)', المجلة العلمية للدراسات والبحوث المالية والإدارية, 16(3), pp. 790-827. doi: 10.21608/masf.2024.374652
El-Abady, Prof. Dr. Mostafa Rashed, Wahdan, Prof. Dr. Mohamed Ali Mohamed, Matar, Reham Ahmed Farag Abdul Samad. The Impact of Accounting Disclosure of Sustainable Development Practice on Accounting Information’s Predictive Ability (Applied Study). المجلة العلمية للدراسات والبحوث المالية والإدارية, 2024; 16(3): 790-827. doi: 10.21608/masf.2024.374652
The Impact of Accounting Disclosure of Sustainable Development Practice on Accounting Information’s Predictive Ability (Applied Study)
1Professor of Auditing, Former Dean of Faculty of Commerce, Benha University
2Professor of Auditing, Dean of Faculty of Commerce, Menoufia University
3Demonstrator in the Department of Accounting
تاريخ الاستلام: 01 سبتمبر 2024،
تاريخ القبول: 01 سبتمبر 2024
المستخلص
The research seeks to analyze the impact of the accounting disclosure of sustainable development practices on accounting information’s predictive ability. The study depends on a sample of 42 companies of those listed on the Egyptian Stock Exchange working in various sectors during the period from (2018-2022).
The results of the study reveal that there is a positive relationship between the disclosure of sustainable development practices in its three dimensions and accounting conservatism as a measure of the predictive ability of accounting information, and, there is a positive relationship between the disclosure of sustainable development practices (as a cumulative index of three dimensions combined) and the price model of the value relevance of accounting information as a measure of the predictive ability of accounting information. Based on the results, the research recommends motivating the Egyptian firms to increase the level of accounting disclosure of sustainable development practices as a method of enhancing accounting information predictive ability to attract new investment opportunities.
مشاهدة على SCiNiTO
بداية الصفحة