Please use this identifier to cite or link to this item: http://dspace.iua.edu.sd/handle/123456789/5769
Title: أثر الإفصاح المحاسبي البيئي على ترشيد قرارات الإستثمار: دراسة ميدانية على شركة جياد الصناعية
Authors: إبراهيم جادالله علي أحمد
Keywords: محاسبة التكاليف
Issue Date: 2022
Publisher: جامعة إفريقيا العالمية
Citation: جــامعــة إفـريقـيا العـالمـية -عمادة الدراســات العليا والبحث العلمي والنشر -كلية العلوم الإدارية قســـــم المحاسبة والإدارة المالية
Abstract: The problem of the study is to answer the following main question: What is the impact of environmental accounting disclosure on rationalizing investment decisions? The study aimed to demonstrate the impact of environmental accounting disclosure of environmental activities for investment decisions, as well as clarifying the impact of disclosure of environmental assets and obligations in investment decisions. And also to identify the impact of accounting disclosure of environmental costs on investment decisions. The study tested the following hypotheses: There is a statistically significant relationship between disclosure of environmental activities and investment decisions, and there is a statistically significant relationship between accounting disclosure of environmental assets and obligations and rationalization of investment decisions, and there is a statistically significant relationship between disclosure of environmental costs and rationalization of investment decisions. The research followed the historical method, the descriptive analytical method, and the case study method. The study reached a number of results, the most important of which are: There is a positive statistically significant relationship between disclosure of environmental costs and rationalization of investment decisions. Giad Industrial Company has a developed technological environment that helps in accounting disclosure of environmental activities in order to support investment decisions, and Giad Industrial Company discloses programs And the accounting policies that it adopts in accordance with environmental protection standards, which helps rationalize investment decisions. Also, all the hypotheses have proven their validity in the effect of the accounting disclosure in rationalizing and this was confirmed by the theoretical framework and the data of the field study of the research and the results reached by the researcher. The study concluded several recommendations, including: Giad Industrial Company should pay attention to environmental accounting disclosure in its financial reports, Giad Industrial Company should be keen on environmental accounting disclosure in a descriptive manner to rationalize investment decisions, the need to allocate financial amounts to compensate for potential losses, which leads to rationalizing investment decisions
URI: http://dspace.iua.edu.sd/handle/123456789/5769
Appears in Collections:أطروحات الماجستير

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