MEASURE THE EFFECTS OF ENVIRONMENTAL COSTS AND BENEFITS ON THE QUALITY OF FINANCIAL STATEMENTS IN EGYPTIAN PHARMACEUTICAL COMPANIES
Doaa, M., Tarek, A., Mahmoud, A. (2021). MEASURE THE EFFECTS OF ENVIRONMENTAL COSTS AND BENEFITS ON THE QUALITY OF FINANCIAL STATEMENTS IN EGYPTIAN PHARMACEUTICAL COMPANIES. EKB Journal Management System, 50(11), 151-181. doi: 10.21608/jes.2021.208922
M. Harhash Doaa; A. Hammad Tarek; A. Amin Mahmoud. "MEASURE THE EFFECTS OF ENVIRONMENTAL COSTS AND BENEFITS ON THE QUALITY OF FINANCIAL STATEMENTS IN EGYPTIAN PHARMACEUTICAL COMPANIES". EKB Journal Management System, 50, 11, 2021, 151-181. doi: 10.21608/jes.2021.208922
Doaa, M., Tarek, A., Mahmoud, A. (2021). 'MEASURE THE EFFECTS OF ENVIRONMENTAL COSTS AND BENEFITS ON THE QUALITY OF FINANCIAL STATEMENTS IN EGYPTIAN PHARMACEUTICAL COMPANIES', EKB Journal Management System, 50(11), pp. 151-181. doi: 10.21608/jes.2021.208922
Doaa, M., Tarek, A., Mahmoud, A. MEASURE THE EFFECTS OF ENVIRONMENTAL COSTS AND BENEFITS ON THE QUALITY OF FINANCIAL STATEMENTS IN EGYPTIAN PHARMACEUTICAL COMPANIES. EKB Journal Management System, 2021; 50(11): 151-181. doi: 10.21608/jes.2021.208922

MEASURE THE EFFECTS OF ENVIRONMENTAL COSTS AND BENEFITS ON THE QUALITY OF FINANCIAL STATEMENTS IN EGYPTIAN PHARMACEUTICAL COMPANIES

Journal of Environmental Science
Article 3, Volume 50, Issue 11, November 2021, Page 151-181  XML PDF (690.3 K)
Document Type: Review Article
DOI: 10.21608/jes.2021.208922
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Authors
M. Harhash Doaa1; A. Hammad Tarek2; A. Amin Mahmoud2
1Post graduate student at Faculty of Graduate Studies and Environmental Research, Ain Shams University
2Faculty of Commerce, Ain Shams University
Abstract
The study dealt with measuring the impact of environmental costs and benefits on the quality of the financial statements. Where the study aimed at the effect of measuring environmental costs and benefits in improving the quality of financial statements and improving the environmental performance in Egyptian pharmaceutical companies, studying the procedures for classifying both environmental costs and benefits in Egyptian pharmaceutical companies to contribute to improving the quality Financial Statements. Does the failure of the financial statements to include environmental costs and benefits affect the quality of the financial statements in Egyptian pharmaceutical companies? Also, is there an impact of measuring environmental costs and benefits in improving the quality of financial statements and improving environmental performance in Egyptian pharmaceutical companies? The study derives its importance from the importance of measuring and disclosing environmental costs and benefits in improving the quality of accounting information. The data of the study were tested from the reality of the field study data, which were collected through (250) questionnaires from a total of (365) questionnaires distributed.
The study concluded that there is a statistically significant effect of measuring environmental costs on the quality of financial reports, as well as an effect of the relationship between measurement Benefits, costs and quality of financial reports. Accordingly, the study hypotheses were accepted.
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