可持续发展报告披露对投资决策、财务会计变量和股价关系的调节作用:以沙特阿拉伯为例

Q3 Business, Management and Accounting Contaduria y Administracion Pub Date : 2022-06-22 DOI:10.22201/fca.24488410e.2022.3075

Mahfoudh Hussein Mgammal, Ebrahim Mohammed Al-Matari

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引用次数: 0

摘要

本文的主要目的是检验可持续发展报告的发布对投资决策和股价关系的缓解效应。此外，我们还检验了sustainabilityــreport是否间接影响财务会计变量valueــrelevance。我们使用从2014年第一季度到2018年最后一个季度的240个观测值的平衡样本，将GLS与随机效应进行回归

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Sustainability report disclosure moderating effect on investment decision, financial accounting variables and share price relationship: A case of Saudi Arabia

The main objective of this article is to examine the mitigating effects of the publication of the sustainability-report on investment decisions and the share-price relationship. In addition, we examine whether the sustainabilityــreport indirectly effects the financial-accounting variables’ valueــrelevance. We regress GLS with random effects using a balanced sample of 240 observations from the first quarter of 2014 to the last quarter of 2018

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来源期刊

Contaduria y Administracion Business, Management and Accounting-Business, Management and Accounting (all)

CiteScore

0.90

自引率

0.00%

发文量

审稿时长

14 weeks

期刊介绍： Contaduría y Administración (Accounting and Management)is a quarterly journal aimed to the academic community. Being peer-reviewed by double blind process,seeks to contribute to the advancement of scientific and technical knowledge in the financial and administrative disciplines. This journal publishes original theoretical or applied research (No case studies, descriptive and exploratory) in Spanish and English on the following subjects: • Organization Management • Production Management and Operations • Human Resources Management • Management of Information Technology • Accounting and Auditing • Management and Leadership • Business Economics • Entrepreneurship • Business Environment • Finance • Operations Research • Innovation and Technological Change in Organizations • Marketing • Micro, Small and Medium Enterprises • Planning and Business Strategies • Management Theory • Financial Theory • Business Decisions Contaduría y Administración (Accounting and Management) also receives research papers on related areas to the above mentioned.