A PROPOSED FRAMEWORK FOR MEASURING THE IMPACT OF ENVIRONMENTAL INFORMATION QUALITY AS AN INPUT TO RAISE THE EFFICIENCY OF FINANCIAL REPORTING IN THE LIGHT OF ACCOUNTING STANDARDS - A FIELD STUDY
mohamed, D., Hamad, T., El - Fatah, W. (2023). A PROPOSED FRAMEWORK FOR MEASURING THE IMPACT OF ENVIRONMENTAL INFORMATION QUALITY AS AN INPUT TO RAISE THE EFFICIENCY OF FINANCIAL REPORTING IN THE LIGHT OF ACCOUNTING STANDARDS - A FIELD STUDY. EKB Journal Management System, 52(1), 59-71. doi: 10.21608/jes.2023.176416.1405
Doria S. mohamed; Tarek A. Hamad; Walaa O. Abd El - Fatah. "A PROPOSED FRAMEWORK FOR MEASURING THE IMPACT OF ENVIRONMENTAL INFORMATION QUALITY AS AN INPUT TO RAISE THE EFFICIENCY OF FINANCIAL REPORTING IN THE LIGHT OF ACCOUNTING STANDARDS - A FIELD STUDY". EKB Journal Management System, 52, 1, 2023, 59-71. doi: 10.21608/jes.2023.176416.1405
mohamed, D., Hamad, T., El - Fatah, W. (2023). 'A PROPOSED FRAMEWORK FOR MEASURING THE IMPACT OF ENVIRONMENTAL INFORMATION QUALITY AS AN INPUT TO RAISE THE EFFICIENCY OF FINANCIAL REPORTING IN THE LIGHT OF ACCOUNTING STANDARDS - A FIELD STUDY', EKB Journal Management System, 52(1), pp. 59-71. doi: 10.21608/jes.2023.176416.1405
mohamed, D., Hamad, T., El - Fatah, W. A PROPOSED FRAMEWORK FOR MEASURING THE IMPACT OF ENVIRONMENTAL INFORMATION QUALITY AS AN INPUT TO RAISE THE EFFICIENCY OF FINANCIAL REPORTING IN THE LIGHT OF ACCOUNTING STANDARDS - A FIELD STUDY. EKB Journal Management System, 2023; 52(1): 59-71. doi: 10.21608/jes.2023.176416.1405

A PROPOSED FRAMEWORK FOR MEASURING THE IMPACT OF ENVIRONMENTAL INFORMATION QUALITY AS AN INPUT TO RAISE THE EFFICIENCY OF FINANCIAL REPORTING IN THE LIGHT OF ACCOUNTING STANDARDS - A FIELD STUDY

Journal of Environmental Science
Volume 52, Issue 1, January 2023, Page 59-71  XML PDF (734.5 K)
Document Type: Review Article
DOI: 10.21608/jes.2023.176416.1405
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Authors
Doria S. mohamed email 1; Tarek A. Hamad* 2; Walaa O. Abd El - Fatah* 3
1Post Grad Student, Faculty of Graduate Studies and Environmental Research, Ain Shams University
2Faculty of Commerce, Ain Shams University
3Faculty of Graduate Studies and Environmental Research, Ain Shams University
Abstract
This study aimed to develop a proposed framework for measuring the impact of the quality of environmental information as an input to raise the efficiency of financial reports in the light of accounting standards, by clarifying the relationship between the use of accounting standards and the quality of environmental information and its impact on raising the efficiency of financial reports, as well as clarifying the relationship between the application of accounting standards and the efficiency of financial reports.
To achieve this goal, the researchers relied on theoretical rooting through the inductive approach, from books, references, and Arabic and foreign studies, then conducting a field study by designing a survey list and directing it to a sample of gentlemen interested in preparing reports and financial statements from senior management officials, decision makers, department managers, Accountants and auditors, and the study recommended obliging economic units to use accounting standards to obtain environmental data of high quality and thus obtain efficient financial reports
 
 
Keywords
environmental information; financial reports; accounting standards
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