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THE EXTENT OF COMPLIANCE WITH ACCOUNTING STANDARDS AND ENVIRONMENTAL COSTS IN SOME FOOD INDUSTRY COMPANIES IN LIGHT OF COVID-19

Article

Last updated: 03 Jan 2025

Subjects

-

Tags

Economics

Abstract

The study aims to know the extent of measurement and accounting disclosure of environmental costs in some food industry companies in light of Covid-19 through the use of a survey list, where the researcher conducted a statistical analysis of the answers that were received in the survey list. Using the deductive approach to identify the nature of the problem and developing hypotheses, the inductive approach to test hypotheses, the historical approach to track previous studies, and the descriptive analytical approach to find out the extent of measurement and accounting disclosure of environmental costs in the Eastern Tobacco Company. The study concluded that Eastern Tobacco Company performs measurement and accounting disclosure of environmental costs It uses a system of accounting measurement and disclosure that allows for the separation between environmental costs and the costs of economic activities, and accounting measurement and disclosure of environmental costs is a quantitative assessment aimed at preserving the environment. Society benefits as an effective media way to understand companies' approach to preserving the environment. The researcher recommended the need to issue legislation obligating Egyptian industrial companies to disclose environmental costs, and the need to develop an environmental accounting system to enable accurate measurement of environmental costs. That crisis on the financial statements. Financial market regulators must reconsider the periods allowed for the issuance of financial statements    

DOI

10.21608/jes.2023.153920.1300

Keywords

ACCOUNTING STANDARDS, Environmental Costs, COVID-19

Authors

First Name

Hoda Ibrahem Ahmed

Last Name

Helal

MiddleName

-

Affiliation

Department of Economic, Legal and Environmental Administrative Sciences, Faculty of Graduate Studies and Environmental Research, Ain Shams University

Email

hoda.helal@iesr.asu.edu.eg

City

ُegypt

Orcid

-

Volume

51

Article Issue

9

Related Issue

39338

Issue Date

2022-09-01

Receive Date

2022-08-29

Publish Date

2022-09-01

Page Start

257

Page End

295

Print ISSN

1110-0826

Online ISSN

2636-3178

Link

https://jes.journals.ekb.eg/article_291666.html

Detail API

https://jes.journals.ekb.eg/service?article_code=291666

Order

291,666

Type

Review Article

Type Code

599

Publication Type

Journal

Publication Title

Journal of Environmental Science

Publication Link

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

MainTitle

THE EXTENT OF COMPLIANCE WITH ACCOUNTING STANDARDS AND ENVIRONMENTAL COSTS IN SOME FOOD INDUSTRY COMPANIES IN LIGHT OF COVID-19

Details

Type

Article

Created At

23 Dec 2024