Impact of Sustainability Reports Disclosure on Reducing Earnings Management: An Applied -Exploratory Study | ||||
| مجلة الدراسات التجارية المعاصرة | ||||
| Volume 11, Issue 21, July 2025, Page 1269-1289 PDF (421.32 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/csj.2025.409449.1646 | ||||
 View on SCiNiTO | ||||
| Author | ||||
تغريد مختار سيد معوض 
| ||||
| دكتور الفلسفة فى المحاسبة | ||||
| Abstract | ||||
| Abstract The study aims to determine whether accounting disclosure of sustainability reports affects the reduction of earnings management. The study also examines the type of disclosure, whether voluntary or mandatory. Also, do these companies adhere to the rules that qualify them to enter the Islamic Sharia Index and maintain their survival, which would increase investment in these companies and attract a significant group of investors? This was conducted through an empirical study of companies listed on the Egyptian Stock Exchange (EGX33) and an exploratory study to determine the importance of including that accounting disclosure of sustainability reports mitigates earnings management. The study found an inverse relationship between accounting disclosure of sustainability reports and earnings management, i.e., disclosure of sustainability reports reduces earnings management. The study results also proved that mandatory disclosure affects the reduction of earnings management by comparing two years before disclosure with two years after disclosure, and that some companies are eligible to enter and remain in the Sharia Index. | ||||
| Keywords | ||||
| Keywords: Sustainability Reports; accounting disclosure; ethical leadership; earnings management; ethical perspective | ||||
|
Statistics Article View: 6 PDF Download: 8 |
||||
