تأثير الإفصاح عن الاستدامة على جودة الأرباح

المؤلفون

  • بوبكر خالد معيوف خالد جامعة بنغازي
  • محمد عباس حسن الحرش جامعة بنغازي
  • صبري عبد السيد أحميدة جبريل جامعة بنغازي

DOI:

https://doi.org/10.37376/deb.v42i2.6815

الكلمات المفتاحية:

Earnings.Quality، Libyan Industrial Companies، Sustainability.Disclosure

الملخص

 تتناول الدراسة الحالية تأثير جودة الإفصاح عن الاستدامة على جودة الأرباح باستخدام عينة من الشركات الصناعية الليبية للفترة 2016-2020، ومن أجل التحقق من هذه العلاقة تم قياس كمية ونوعية الإفصاح عن التنمية المستدامة باستخدام نموذج متعددة الأبعاد، في حين تم قياس جودة الأرباح من خلال اعتماد منهجين هما منهج أساس الاستحقاق ومنهج الأنشطة الحقيقية. هذا وأظهرت النتائج الرئيسية لهذه الدراسة أن جودة الإفصاح عن التنمية المستدامة ترتبط بشكل إيجابي وكبير بجودة الأرباح مما يشير إلى أن الشركات التي تتمتع بمستوى عالي من جودة الإفصاح عن التنمية المستدامة تبلغ عن مستوى أعلى من جودة الأرباح.

التنزيلات

بيانات التنزيل غير متوفرة بعد.

السير الشخصية للمؤلفين

بوبكر خالد معيوف خالد، جامعة بنغازي

أستاذ مشارك - جامعة بنغازي.

محمد عباس حسن الحرش، جامعة بنغازي

محاضر – جامعة بنغازي.

صبري عبد السيد أحميدة جبريل، جامعة بنغازي

Lecturer, University of Benghazi

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التنزيلات

منشور

2024-07-27

كيفية الاقتباس

Khalled Muafe Khaled, B. ., Abbas Hasan Alharash, M. ., & Abdelsayd Ahmida Gebril, S. . (2024). تأثير الإفصاح عن الاستدامة على جودة الأرباح. دراسات في الاقتصاد والتجارة, 42(2), 313–354. https://doi.org/10.37376/deb.v42i2.6815

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