scholarly journals ROLE OF ENVIRONMENTAL AWARENESS IN THE APPLICATION OF ENVIRONMENTAL ACCOUNTING DISCLOSURE IN TOURISM AND HOTEL COMPANIES AND ITS IMPACT ON INVESTOR’S DECISIONS IN AMMAN STOCK EXCHANGE

2020 ◽  
Vol 10 (2) ◽  
pp. 417-426
Author(s):  
Mousa Mohammad Abdullah Saleh ◽  
Omar A. A. Jawabreh
Keyword(s):  
Stock Exchange ◽  
Environmental Awareness ◽  
Environmental Accounting ◽  
Accounting Disclosure ◽  
Amman Stock Exchange

scholarly journals The Impact of the Integration Between the Relevance and Reliability of Accounting Information in the Level of Accounting Disclosure in Jordanian Industrial Firms

2018 ◽  
Vol 10 (6) ◽  
pp. 97
Author(s):  
Omar Fareed Shaqqour
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Accounting Information ◽  
Decision Makers ◽  
Accounting Disclosure ◽  
Industrial Firms ◽  
Amman Stock Exchange ◽  
The Difference ◽  
The Impact

This study aimed to measure the effect of the integration between the relevancy and reliability of accounting information in improving the level of accounting disclosure in Jordanian industrial firms listed on the ASE, by measuring the effect of the integration between the relevancy and reliability of accounting information in raising the level of compulsory and voluntary disclosure, because the accounting disclosure is important for decision makers and beneficiaries to make there suitable decisions, this study try to determinate the effect of the integration between the relevancy and reliability of accounting information, which is characterized by good accounting information, in assess whether disclosure is important or unimportant, and to determinate the role of increasing the relevancy and the reliability of accounting information on improves the level of compulsory and voluntary accounting disclosure.The study sample was 50 firms selected randomly from industrial firms listed on the ASE, and the study used a regression analysis method to test hypotheses.The study concluded that there isn’t affect on the degree of availability of Integration between the relevancy and reliability and the level of compulsory accounting disclosure in industrial firms listed on the Amman Stock Exchange. Where as, the results of the study showed that there is an effect on the degree of availability of Integration between the relevancy and reliability and the level of voluntary accounting disclosure in industrial firms listed on the Amman Stock Exchange. Which means that the difference between the industrial firms in the level of voluntary accounting disclosure is due to the degree of availability of Integration between the relevancy and reliability of accounting information.

scholarly journals Impact of Engineering Financial Market and Using Financial Derivatives on Financial Analysts Interest: Empirical Study from Amman Stock Exchange –Jordan

2016 ◽  
Vol 8 (9) ◽  
pp. 208
Author(s):  
Mohammad Khalid Al Attar
Keyword(s):  
Stock Market ◽  
Financial Market ◽  
Random Sampling ◽  
Stock Exchange ◽  
Financial Analysts ◽  
Simple Random Sampling ◽  
Financial Derivatives ◽  
Amman Stock Exchange ◽  
Strongly Agree

This study aimed to measure the level of Amman Financial Market efficiency and show the role of financial derivatives in improving Markets’ efficiency. Generally, financial derivatives are considered an essential source of financing an economy. In addition, diversification of financial derivatives’ instruments which are circulated in a stock market as the main standard of measuring its development and efficiency, called as engineering. For the purpose of achieving the objectives of the study, the researcher selected some of the financial analysts’ that represent institutions in Amman Stock Exchange in Jordan, to serve as the sample of the study. Simple Random Sampling was used to select the sample to represent the whole population. Furthermore, the researcher developed a questionnaire to judge the respondents opinions and test the validity of the hypotheses. The questionnaire was designed by using a five -point -Likert scale (strongly agree, agree, neutral, disagree, strongly disagree). In total, the researcher distributed 100 questionnaires and 85 were returned from the selected sample of the study (85% from the whole questionnaires distributed). Results of the study showed that there was a strong bond between financial derivatives and efficiency of Amman Stock Market. Moreover, findings indicated that there is a statistical significant sign between financial analysts’ interests in returns of financial derivatives with their tools and efficiency of these markets.

scholarly journals DISCLOSURE OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE

2020 ◽  
Vol 4 (1) ◽  
pp. 1-7
Author(s):  
Noviansyah Rizal ◽  
Mimin Yatminiwati
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Environmental Accounting ◽  
Accounting Disclosure ◽  
Stock Performance ◽  
Accounting Disclosures ◽  
Market Needs ◽  
Negative Impacts

This study aims to determine the effect of environmental accounting disclosures on stock performance on companies listed on the Indonesia Stock Exchange. Companies that already run their businesses, then there is a possibility that these companies have great potential to have positive and negative impacts on market needs. The sample of this research is the manufacturing sector from 2011-2015. The data analysis technique used is a simple linear regression analysis by analyzing the independent variables of environmental accounting disclosure measured using proper in influencing the dependent variable of stock performance measured using stock returns. The results of this study show that environmental accounting disclosures have a positive effect on stock performance.

scholarly journals Environmental Reporting Disclosures Practices of Listed Ceramic and Cement Companies at DSE in Bangladesh

2020 ◽  
pp. 7-15
Author(s):  
Mohammad Main Uddin ◽  
Rabiul Islam ◽  
Md. Abdur Rouf ◽  
Md. Javed Kayser
Keyword(s):  
Annual Report ◽  
Stock Exchange ◽  
Environmental Accounting ◽  
Secondary Source ◽  
Environmental Reporting ◽  
Cash Dividend ◽  
Environmental Disclosure ◽  
Accounting Disclosure ◽  
Reporting Practices ◽  
Relationship Of

This study attempts to investigate the environmental accounting disclosure reporting practices in annual report of listed ceramic and cement companies at Dhaka Stock Exchange (DSE) in Bangladesh. To derive the results, we had collected data from secondary source more specifically from annual report. Collected data are analyzed by using, with statistical tools and SPSS software. For testing hypothesis, we have conducted data analysis with regression model and ANOVA test. The study revealed that only 40% listed ceramic companies disclosed their environmental accounting disclosure reporting practices in annual report and 71.43% listed cement companies disclosed their environmental accounting disclosure reporting practices in annual report. Both from ceramic and cement companies, no one disclosed any monetary information about environmental accounting disclosure reporting practices in their annual report. From two sectors comparatively cement companies disclosed more environmental accounting disclosure reporting practices in annual report. Another investigation was done under this study and found that there is no significant relationship of extend of environmental disclosure with Earnings Per Share (EPS), Net Profit (NP), rate of Cash Dividend (CD),Total Assets (TA); and Net Asset Value per Share (NAPV).

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