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The Impact of Accounting on Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies

机译:会计对环境成本的影响,以提高约旦工业公司的会计信息质量

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The Impact of Accounting of Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies is a study aimed to explore the importance of accounting on environmental cost in the improve of the quality of accounting information. Data were collected through from the Jordanian companies and a questionnaire distributed among the workers of offices and departments of accounting in the industrial companies listed in Jordan stock market. The study came up with the following findings: The study has shown that there exists a significant statistical relationship between the size of environmentally-related accounting disclosure of information for publicly owned companies and the adequacy of financial listing of such companies. The study has shown that there exists a significant statistical relationship between Investors decisions and the information provided by the collective performance disclosure. As per the study results, we recommend the following: The necessity of accountants' obligation towards environmentally-related auditing information provided with the financial reports, and the necessity of emphasizing on information importance as provided by the environmentally-related collective performance.
机译:环境成本核算对改善约旦工业公司中会计信息质量的影响是一项旨在探讨环境成本核算在改善会计信息质量中的重要性的研究。通过从约旦公司收集数据,并向在约旦股票市场上市的工业公司的办公室和会计部门的工作人员分发了一份调查表。该研究得出以下发现:研究表明,与环境有关的会计信息披露的规模与上市公司的财务上市是否充分之间存在显着的统计关系。研究表明,投资者的决策与集体绩效披露所提供的信息之间存在显着的统计关系。根据研究结果,我们提出以下建议:会计师对财务报告随附的与环境有关的审计信息的义务的必要性,以及与环境有关的集体业绩所提供的信息重要性的强调的必要性。

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