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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 STOC

Article

Last updated: 08 Feb 2025

Subjects

-

Tags

Economics

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.
 
 

DOI

10.21608/jes.2025.241954.1644

Keywords

Keywords: Environmental Cost, Accounting information, Industrial Companies, Palestine Stock Exchange

Authors

First Name

Raed

Last Name

Abu Madi

MiddleName

A.

Affiliation

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

Email

raedmady@hotmail.com

City

مصر

Orcid

-

First Name

Tariq

Last Name

Abdel-Al Hammad

MiddleName

A.

Affiliation

Faculty of Commerce, Ain Shams University

Email

-

City

-

Orcid

-

First Name

Siham

Last Name

. Abdel Hamid

MiddleName

A.

Affiliation

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

Email

-

City

-

Orcid

-

Volume

54

Article Issue

2

Related Issue

53104

Issue Date

2025-02-01

Receive Date

2023-12-14

Publish Date

2025-02-01

Page Start

448

Page End

469

Print ISSN

1110-0826

Online ISSN

2636-3178

Link

https://jes.journals.ekb.eg/article_404709.html

Detail API

http://journals.ekb.eg?_action=service&article_code=404709

Order

404,709

Type

Original Article

Type Code

500

Publication Type

Journal

Publication Title

Journal of Environmental Science

Publication Link

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

MainTitle

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 STOC

Details

Type

Article

Created At

08 Feb 2025