تأثير الإفصاح عن الاستدامة على جودة الأرباح
DOI:
https://doi.org/10.37376/deb.v42i2.6815الكلمات المفتاحية:
Earnings.Quality، Libyan Industrial Companies، Sustainability.Disclosureالملخص
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
المراجع
Alotaibi,.K.,.&.Hussainey,.K..(2016)..Determinants.of.CSR.disclosure.quantity.and.quality:.Evidence.from.non-financial.listed.firms.in.Saudi.Arabia..International.Journal.of.Disclosure.and.Governance,.13(4),.364-393.
Amasiatu,.K..M.,.Okoye,.E..I.,.&.Adeniyi,.S..I..(2023)..Corporate.attributes.and.earnings.management.of.non.financial.firms.listed.on.the.Nigeria.exchange.limited..Journal.of.Global.Accounting,.9(3),.134-154.
Anglin,.P.,.Edelstein,.R.,.Gao,.Y.,.&.Tsang,.D..(2013)..What.is.the.relationship.between.REIT.governance.and.earnings.management?..Journal.of.Real.Estate.Finance.&.Economics,.47(3),.538-563.
Beattie,.V..&.Thomson,.S..(2007)..Lifting.the.lid.on.the.use.of.content.analysis.to.investigate.intellectual.capital.disclosures..Accounting.Forum,.31(2).129-163..
Beattie,.V.,.McInnes,.B.,.&.Fearnley,.S..(2004,.September)..A.methodology.for.analysing.and.evaluating.narratives.in.annual.reports:.a.comprehensive.descriptive.profile.and.metrics.for.disclosure.quality.attributes...Accounting.forum,.28(3).205-236..
Belgacem,.I.,.&.Omri,.A..(2015)..Does.corporate.social.disclosure.affect.earnings.quality?.Empirical.evidence.from.Tunisia..International.Journal,.3(2),.73-89.
Beretta,.S.,.&.Bozzolan,.S..(2008)..Quality.versus.quantity:.The.case.of.forward-looking.disclosure..Journal.of.Accounting,.Auditing.&.Finance,.23(3),.333-376..
Botosan,.C..A..(2004)..Discussion.of.a.framework.for.the.analysis.of.firm.risk.communication..The.International.Journal.of.Accounting,.39(3),.289-295.
Chakroun,.R..(2013)..Family.control,.board.of.directors'.independence.and.extent.of.voluntary.disclosure.in.the.annual.reports:.Case.of.Tunisian.companies..Journal.of.Business.Studies.Quarterly,.5(1),.22.
Chauhan,.Y.,.Dey,.D..K.,.&.Jha,.R..R..(2016)..Board.structure,.controlling.ownership,.and.business.groups:.Evidence.from.India..Emerging.Markets.Review,.27,.63-83.
Chih,.H.,.Shen,.C.,.&.Kang,.F..(2008)..Corporate.social.responsibility,.investor.protection,.and.earnings.management:.Some.international.evidence..Journal.of.Business.Ethics,.79(1-2),.179-198..
Choi,.B..B.,.Lee,.D.,.&.Park,.Y..(2013)..Corporate.social.responsibility,.corporate.governance.and.earnings.quality:.Evidence.from.Korea..Corporate.Governance:.An.International.Review,.21(5),.447-467.
Christensen,.T..E.,.Huffman,.A.,.Lewis‐Western,.M..F.,.&.Scott,.R..(2022)..Accruals.earnings.management.proxies:.Prudent.business.decisions.or.earnings.manipulation?..Journal.of.Business.Finance.&.Accounting,.49(3-4),.536-587.
Clark,.T..S.,.&.Linzer,.D..A..(2015)..Should.I.use.fixed.or.random.effects?..Political.Science.Research.and.Methods,.3(2),.399-408.
Clarkson,.P..M.,.Li,.Y.,.Richardson,.G..D.,.&.Vasvari,.F..P..(2008)..Revisiting.the.relation.between.environmental.performance.and.environmental.disclosure:.An.empirical.analysis..Accounting,.organizations.and.society,.33(4-5),.303-327.
Cohen,.D..A.,.&.Zarowin,.P..(2010)..Accrual-based.and.real.earnings.management.activities.around.seasoned.equity.offerings..Journal.of.Accounting.and.Economics,.50(1),.2-19..
Dechow,.P.,.Sloan,.R..and.Sweeney,.A..(1995)..Detecting.earnings.management..The.Accounting.Review,.70,..193-225.
Ferentinou,.A..C.,.&.Anagnostopoulou,.S..C..(2016)..Accrual-based.and.real.earnings.management.before.and.after.IFRS.adoption:.The.case.of.Greece..Journal.of.Applied.Accounting.Research,.17(1),.2-23.
Gaio,.C.,.Goncalves,.T.,.&.Sousa,.M..V..(2022)..Does.corporate.social.responsibility.mitigate.earnings.management?..Management.Decision,.60(11),.2972-2989.
Gao,.L.,.&.Zhang,.J..H..(2015)..Firms’.earnings.smoothing,.corporate.social.responsibility,.and.valuation..Journal.of.Corporate.Finance,.32,.108-127.
Gautam,.R.,.&.Singh,.A..(2010)..Corporate.social.responsibility.practices.in.India:.A.study.of.top.500.companies..Global.Business.and.Management.Research:.An.International.Journal,.2(1),.41-56.
Ghosh,.D.,.&.Olsen,.L..(2009)..Environmental.uncertainty.and.managers’.use.of.discretionary.accruals..Accounting,.Organizations.&.Society,.34(2),.188-205.
Grougiou,.V.,.Leventis,.S.,.Dedoulis,.E.,.&.Owusu-Ansah,.S..(2014)..Corporate.social.responsibility.and.earnings.management.in.U.S..banks..Accounting.Forum,.38(3),.155-169.
Gujarati,.D.,.&.Porter,.D..(2003)..Multicollinearity:.What.happens.if.the.regressors.are.correlated..Basic.econometrics,.363.
Hess,.D..(2008)..The.three.pillars.of.corporate.social.reporting.as.new.governance.regulation:.Disclosure,.dialogue,.and.development..Business.Ethics.Quarterly,.18(4),.447-482..
Ho,.L..C..J.,.Liao,.Q.,.&.Taylor,.M..(2015)..Real.and.accrual‐based.earnings.management.in.the.pre.and.post.IFRS.periods:.Evidence.from.China..Journal.of.International.Financial.Management.&.Accounting,.26(3),.294-335.
Kansal,.M.,.Joshi,.M.,.&.Batra,.G..S..(2014)..Determinants.of.corporate.social.responsibility.disclosures:.Evidence.from.India..Advances.in.Accounting,.30(1),.217-229.
Khan,.A.,.&.Azim,.M..I..(2015)..Corporate.social.responsibility.disclosures.and.earnings.quality..Managerial.Auditing.Journal,.30(3),.277-298.
Kim,.Y.,.Park,.M..S.,.&.Wier,.B..(2012)..Is.earnings.quality.associated.with.corporate.social.responsibility?.The.Accounting.Review,.87(3),.761-796.
Koh,.K.,.Li,.H.,.&.Tong,.Y..H..(2023)..Corporate.social.responsibility.(CSR).performance.and.stakeholder.engagement:.Evidence.from.the.quantity.and.quality.of.CSR.disclosures..Corporate.Social.Responsibility.and.Environmental.Management,.30(2),.504-517.
Jonas,.G..J.,.&.Blanchet,.J..(2000)..Assessing.quality.of.financial.reporting..Accounting.horizons,.14(3),.353-363.
Laksmana,.I.,.&.Yang,.Y..(2009)..Corporate.citizenship.and.earnings.attributes..Advances.in.Accounting,.25(1),.40-48.
Liu,.H.,.&.Lee,.H..A..(2019)..The.effect.of.corporate.social.responsibility.on.earnings.management.and.tax.avoidance.in.Chinese.listed.companies..International.Journal.of.Accounting.&.Information.Management,.27(4),.632-652.
Mahoney,.L..S.,.Thorne,.L.,.Cecil,.L.,.&.LaGore,.W..(2013)..A.research.note.on.standalone.corporate.social.responsibility.reports:.Signaling.or.greenwashing?..Critical.perspectives.on.Accounting,.24(4-5),.350-359.
Martínez-Ferrero,.J.,.&.García-Sánchez,.I..M..(2015)..Is.corporate.social.responsibility.an.entrenchment.strategy?.Evidence.in.stakeholder.protection.environments..Review.of.Managerial.Science,.9,.89-114.
Mazereeuw.van.der,.D..S.,.Graafland,.J.,.&.Kaptein,.M..(2014)..Religiosity,.CSR.attitudes,.and.CSR.behavior:.An.empirical.study.of.executives'.religiosity.and.CSR..Springer.Science.&.Business.Media.B.V..123.
McDaniel,.L.,.Martin,.R..D.,.&.Maines,.L..A..(2002)..Evaluating.financial.reporting.quality:.The.effects.of.financial.expertise.vs..financial.literacy..The.accounting.review,.77(s-1),.139-167.
McWilliams,.A.,.Siegel,.D..S.,.&.Wright,.P..M..(2006)..Corporate.social.responsibility:.Strategic.implications..Journal.of.management.studies,.43(1),.1-18.
Muttakin,.M..B.,.Khan,.A.,.&.Azim,.M..I..(2015)..Corporate.social.responsibility.disclosures.and.earnings.quality:.Are.they.a.reflection.of.managers’.opportunistic.behavior?..Managerial.Auditing.Journal,.30(3),.277-298.
Oikonomou,.I.,.Platanakis,.E.,.&.Sutcliffe,.C..(2015)..Creating.more.stable.and.diversified.socially.responsible.investment.portfolios..ICMA.Centre,.Henley.Business.School,.University.of.Reading,.35.
Omar,.N.,.Rahman,.R..A.,.Danbatta,.B..L.,.&.Sulaiman,.S..(2014)..Management.disclosure.and.earnings.management.practices.in.reducing.the.implication.risk..Procedia.Social.and.Behavioral.Sciences,.145,.88-96.
Pereira,.C.,.Monteiro,.A.,.Silva,.D.,.&.Lima,.A..(2023)..Do.the.Levels.of.Environmental.Sustainability.Disclosure.and.Indebtness.Affect.the.Quality.of.Earnings?..Sustainability,.15(4),.2871.
Prior,.D.,.J..Surroca,.and.J..Tribo..2008..Are.socially.responsible.managers.really.ethical?.Exploring.the.relationship.between.earnings.management.and.corporate.social.responsibility..Corporate.Governance.16.(3):.160–177.
Rao,.N.,.&.Dandale,.S..(2008)..Earnings.management:.A.study.of.equity.rights.issues.in.India..The.ICFAI.Journal.of.Applied.Finance,.14(11),.20-34.
Razaee,.Z.,.Olibe,.K..O.,.&.Minmier,.G..(2003)..Improving.corporate.governance:.the.role.of.audit.committee.disclosure..Managerial.Auditing.Journal,.18(6-7),.530-537.
Roychowdhury,.S..(2006)..Earnings.management.through.real.activities.manipulation..Journal.of.Accounting.and.Economics,.42(3),.335-370..
Saleh,.I.,.Afifa,.M..A.,.&.Haniah,.F..(2020)..Financial.factors.affecting.earnings.management.and.earnings.quality:.New.evidence.from.an.emerging.market..ACRN.Journal.of.Finance.and.Risk.Perspectives,.9.
Salewski,.M.,.&.Zülch,.H..(2012)..The.impact.of.corporate.social.responsibility.(CSR).on.financial.reporting.quality..Evidence.from.European.blue.chips..HHL.Working.Paper.Series,.No..112.
Scholtens,.B.,.&.Kang,.F..C..(2013)..Corporate.social.responsibility.and.earnings.management:.Evidence.from.Asian.economies..Corporate.Social.Responsibility.and.Environmental.Management,.20(2),.95-112.
Shafer,.W..E..(2015)..Ethical.climate,.social.responsibility,.and.earnings.management..Journal.of.Business.Ethics,.126(1),.43-60..
Shamir,.R..(2005)..Mind.the.gap:.The.commodification.of.corporate.social.responsibility..Symbolic.Interaction,.28(2),.229-253..
Sun,.N.,.Salama,.A.,.Hussainey,.K.,.&.Habbash,.M..(2010)..Corporate.environmental.disclosure,.corporate.governance.and.earnings.management..Managerial.Auditing.Journal,.25(7),.679-700.
Twumasi.Ankrah,.S.,.Ashaolu,.J..T.,.&.Ankrah,.I..(2015)..HIV/AIDS.Scourge.and.Economic.Growth.in.SubSahara.Africa..Universal.Journal.of.Public.Health.3(2):.84-88...
Urquiza,.F..B.,.Navarro,.M..C..A.,.&.Trombetta,.M..(2009)..Disclosure.indices.design:.Does.it.make.a.difference..Revista.De.Contabilidad,.12(2),.81..
Wang,.S.,.Gao,.Y.,.Hodgkinson,.G..P.,.Rousseau,.D..M.,.&.Flood,.P..C..(2015)..Opening.the.black.box.of.CSR.decision.making:.A.policy.capturing.study.of.charitable.donation.decisions.in.China..Journal.of.Business.Ethics,.128,.665-683.
Yip,.E.,.van.Staden,.C.,.&.Cahan,.S..(2011)..Corporate.social.responsibility.reporting.and.earnings.management:.The.role.of.political.costs..Australasian.Accounting.Business.&.Finance.Journal,.5(3),.17-33.
Zgarni,.A.,.&.Fedhila,.H..(2022)..Earnings.management.through.real.activities.versus.accounting.techniques:.literature.review..International.Journal.of.Business.Innovation.and.Research,.29(3),.285-307.

التنزيلات
منشور
كيفية الاقتباس
إصدار
القسم
الرخصة
الحقوق الفكرية (c) 2024 دراسات في الاقتصاد والتجارة

هذا العمل مرخص بموجب Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.