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

Document Type : Review Article

Authors

1 Post Grad Student, Faculty of Graduate Studies and Environmental Research, Ain Shams University

2 Faculty of Commerce, Ain Shams University

3 Faculty 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
 
 

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Journal of Environmental Science
Volume 52, Issue 1 - Serial Number 1
Part.3 : Economics, Law and Management
January 2023
Pages 59-71

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