نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2016

الى

2017

اسم الطالب

Samah Munir Waheed Qasim

ملخص الرسالة

This study drives at identifying the environmental disclosure impact on the financial performance in the industrial shareholding company in the Hashemite Kingdom of Jordan. The environmental disclosure factors herein are derived from environmental laws and bylaw, administrative & organizational procedures, accounting & financial procedures, scientific and vocational procedures as well. Such factors are presented as independent variables. While the financial performance dependant variable is consisted of the single share income, net profit and equities income. The researcher collected data of environmental disclosure from industrial shareholding companies in the Hashemite Kingdom of Jordan & financial statements 2012-2016 in order to attain financial performance rates. The study attracted the industrial shareholding companies in Jordan that are enlisted in Amman Stock market; total at 71 companies that are enlisted in Amman stock market forming the study community and sample. The questionnaires have been distributed to all the above companies. The collected questionnaires included 54 which fit for analysis out of 72. The researcher adopted pool of statistical tests by employing SPSS program to analyze the data, most important of which are scale of Central trend and dispersion, Person correlation scale and Simple Linear Regression Analysis Scale. The study generated group of results, most important of which came to present that most of the companies are not committed to environmental disclosure, unavailability of environmental laws and bylaw that may enhance the environmental disclosure, lack of knowledge and planning in terms of accounting staff as to environmental disclosure. There is no traced impact of statistical significance in each law and bylaws dealing with environment, administrative, organizational procedures, scientific and vocational procedures, on the financial performance. On the other hand, there was impact of statistical significance of environmental accounting and financial procedures on the financial performance accompanies by interpretation ability of the variables. The study sets out recommendations; to locate group of laws and bylaws that bind the Industrial companies to practice environmental disclosure and abide by it then developing thereof in sustainable manner to match with development requirements in the industrial sector. Setting forth training programs, establishing the staff abilities in the financial sections and promote their efficacy in environmental disclosure. Establishing special sections dealing with environmental disclosure to increase the attention thereto and further developing the disclosure process and respective missions. Exploiting and investing E sites of industrial companies, allocating E pages therein for environmental disclosure. Considering all environmental disclosure's factors within developing and updating processes, which relate to each other and further shall be reflected, indeed, on the companies' performance. Paying more concern; in terms of environmental accounting & financial procedures, developing thereof; due to its noticed effect on the industrial companies' financial performance.