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135204

THE IMPACT OF INCREASING THE EFFECTIVENESS OF ENVIRONMENTAL DISLOSURE USING THE ACCOUNTING EXTENSIBLE BUSINESS REPORTING LSNGUAGE (XBRL) ON QUALITY OF ENVIRONONMENT REPORTS STUDY

Article

Last updated: 03 Jan 2025

Subjects

-

Tags

Economics

Abstract

The aim of this study was to identify the research on increasing environmental accounting disclosure using the expanded business reporting language and to establish the concept of transparency as a quality feature of financial reporting. To achieve this goal, the researchers relied on theoretical rooting through the inductive method, Of books and references and studies of Arabic and foreign, Then conducting a field study through the design of a survey list of accountants, auditors, financial managers, executives, director of accounting, environmental reports and head of sector in companies listed on the stock exchange and using the language of extended business reports. The study recommended the adoption of the development of accounting information systems in accordance with the requirements of the language of the expanded business reports to provide the information necessary to meet the needs of information users , A random sample of (153) individuals was selected and the awareness of professional organizations in cooperation with practitioners and academics in cooperation with the Egyptian Accounting Association was raised by issuing an environmental standard that regulates nature. (XBRL) in the dissemination and delivery of accounting information in the Egyptian environment in accordance with the International Financial Reporting Standards (IFRS).  

DOI

10.21608/jes.2019.135204

Authors

First Name

, H. Abd Elhameed

Last Name

Rania

MiddleName

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Affiliation

Ain Shams University

Email

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City

-

Orcid

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First Name

A. E. Elsisi

Last Name

Nagwa

MiddleName

-

Affiliation

Faculty of Agriculture, Ain Shams University.

Email

-

City

-

Orcid

-

First Name

M. Gohr

Last Name

Kareem

MiddleName

-

Affiliation

Faculty of Commerce, Ain Shams University

Email

-

City

-

Orcid

-

Volume

46

Article Issue

3

Related Issue

19390

Issue Date

2019-06-01

Receive Date

2019-06-01

Publish Date

2019-06-01

Page Start

319

Page End

348

Print ISSN

1110-0826

Online ISSN

2636-3178

Link

https://jes.journals.ekb.eg/article_135204.html

Detail API

https://jes.journals.ekb.eg/service?article_code=135204

Order

13

Type

Review Article

Type Code

599

Publication Type

Journal

Publication Title

Journal of Environmental Science

Publication Link

https://jes.journals.ekb.eg/

MainTitle

THE IMPACT OF INCREASING THE EFFECTIVENESS OF ENVIRONMENTAL DISLOSURE USING THE ACCOUNTING EXTENSIBLE BUSINESS REPORTING LSNGUAGE (XBRL) ON QUALITY OF ENVIRONONMENT REPORTS STUDY ON THE EGYPTIAN STOCK MARKET

Details

Type

Article

Created At

22 Jan 2023