THE IMPACT OF ENVIRONMENTAL COST ON THE QUALITY OF ENVIRONMENTAL ACCOUNTING INFORMATION IN FINANCIAL STATEMENTS A FIELD STUDY ON INDUSTRIAL COMPANIES LISTED ON THE PALESTINE STOCK EXCHANGE

Document Type : Original Article

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1 Faculty of Graduate Studies and Environmental Research, Ain Shams University.

2 Faculty of Commerce, Ain Shams University

Abstract

The aim of the research is to investigate the impact of environmental cost on the quality of environmental accounting information in the financial statements of industrial companies listed on the Palestine Stock Exchange, and to analyze the nature of environmental cost in Palestinian companies. in terms of its importance, how to analyze, measure and account for it, and its role in improving the quality of accounting information. "Taking into account the impacts, obligations, and associated costs.” And to study the difficulties facing industrial companies in Palestine when measuring and analyzing environmental costs, and to identify the approaches and methods used in measuring the environmental costs of companies. The research used the descriptive analytical approach, and the study sample consisted of a department head, a division head, an administrative employee, an auditor, and an accountant working in industrial companies listed on the Palestine Stock Exchange. The study concluded with a set of results, the most important of which is the existence of a statistically significant effect of accounting measurement of environmental costs on enhancing the level of quality of accounting information in industrial companies listed on the Palestine Stock Exchange. The research recommended the need for industrial companies listed on the Palestine Stock Exchange to increase their awareness and knowledge of measuring environmental costs in accounting and disclosing them in the financial statements; to provide accurate and easy environmental accounting information for their users to make decisions.
 
 

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