Research Article
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Year 2018, , 18 - 25, 30.03.2018
https://doi.org/10.17261/Pressacademia.2018.781

Abstract

References

  • Abdul Hussain, A. (2014). The Reality of Using Environmental Accounting in Industrial Establishments: An Empirical Study on a Number of Industrial Establishments in Iraq. Al-Ghari Journal of Economic and Administrative Sciences, 10th Year, vol. 8, no. 31, pp. 292.
  • Bae, A., K. and Kim, J., D., (2017). Analysis of Environmental Accounting and Reporting Practices of Listed Banking Companies in Bangladesh, Sustainability, MDPI Journal, vol. 9, no. 1717.
  • Darwish, A. (2009). The Effect of Accounting Disclosure on the Environmental Performance of Jordanian Industrial Companies on the Rationalization of Decisions and the Quality of Financial Reports- Moral Entrance. Egyptian Journal of Business Studies, vol. 31, no. 1, pp. 10.
  • Eljayash, K. M. (2015). Documentation of Environmental Disclosure Practices in the Oil Companies in the Countries of the Arab Spring – Some Evidences from Egypt, Libya and Tunisia. Journal of Economics, Business and Management, vol. 3, no. 10, pp. 954.
  • Environmental Protection Law No. 52 of (2006). Published on page 37-40 of the Official Gazette No. 4787 dated 16/10/2006, replaced the Environmental Protection Act No. 1 of 2003.
  • Jariya I. (2015). Environmental Disclosures in Annual Reports of Sri Lankan Corporate: A Content Analysis. Journal of Emerging Trends in Economics and Management Sciences (JETEMS), vol. 6, no. 8, pp. 350-357.
  • Mazahrih, B. J., Katrib, D. I., Rfaah, T. M. (2016). Environmental Disclosure: The Case of Jordanian Chemical Industry. Journal of Accounting, Finance and Economics, vol. 6, no. 1, pp. 88.
  • Md, H., U., Md, M., H. And Yakub, K., M., (2014). Environmental Disclosure Practices in Annual Report of the Listed Textile Industries in Bangladesh. Global Journal of Management and Business Research: D Accounting and Auditing, vol. 14, no. 1.
  • Al-Rashed, W. (2013). Measuring Environmental Pollution and its Disclosure. Arab Journal of Accounting, vol. 16, no. 1, pp. 11.
  • Saleh, M. (2015). The Role of the Environmental Awareness in the Application of Environmental Accounting Disclosure in the Jordanian Industrial Public Contribution Companies and its Impact on Investor's Decisions in the Amman Financial Market. PhD Thesis, Al- Jinan University, Tripoli, Lebanon, 2-89.
  • Suttipun A. and Stanton B. (2012). Determinants of Environmental Disclosure in Thai Corporate Annual Reports. International Journal of Accounting and Financial Reporting, vol. 2, no. 1, pp. 99-115.
  • Uzzaman, A. H. & Kowsar, A. S. (2014). Corporate Environmental Reporting (CER) Practices: Evidence from Selected Non-Financial Companies in Bangladesh. International Journal of Business and General Management (IJBGM), vol. 3, no. 1, pp. 1-8.
  • Welbeck, Emerald Edem, Owusu, Godfred Matthew Yaw, Bekoe, Rita Amoah and Kusi, J. (2017). Determinants of environmental disclosures of listed firms in Ghana. International Journal of Corporate Social Responsibility, vol. 2, no. 11.
  • Yusoff H., Othman R. and Yatim N. (2013). Environmental Reporting Practices in Malaysia and Australia. The Journal of Applied Business Research, vol. 29, no. 6, pp. 1717.

ENVIRONMENTAL DISCLOSURE IN THE ANNUAL REPORTS OF THE JORDANIAN MINING AND EXTRACTION COMPANIES

Year 2018, , 18 - 25, 30.03.2018
https://doi.org/10.17261/Pressacademia.2018.781

Abstract

Purpose – This study tries to evaluate the status of
environmental disclosure in the financial reports of the Jordanian mining and
extraction listed shareholding companies. İn addition, the study focuses on
identifying the barriers, which are facing these companies.

Methodology – Thus, to attain the aim of this study, the needed data
have been collected through using a questionnaire as well as a set of secondary
data, which are available in the annual reports of the study’s sample.

Findings – As a result, the study showed that though all
companies are presenting the environmental disclosure technique in their annual
reports, however, the usage of this technique is uneven between the
companies.

Conclusion –
The study concluded that the Jordanian industrial companies do not pay
attention to the forms of environmental disclosure.
     

References

  • Abdul Hussain, A. (2014). The Reality of Using Environmental Accounting in Industrial Establishments: An Empirical Study on a Number of Industrial Establishments in Iraq. Al-Ghari Journal of Economic and Administrative Sciences, 10th Year, vol. 8, no. 31, pp. 292.
  • Bae, A., K. and Kim, J., D., (2017). Analysis of Environmental Accounting and Reporting Practices of Listed Banking Companies in Bangladesh, Sustainability, MDPI Journal, vol. 9, no. 1717.
  • Darwish, A. (2009). The Effect of Accounting Disclosure on the Environmental Performance of Jordanian Industrial Companies on the Rationalization of Decisions and the Quality of Financial Reports- Moral Entrance. Egyptian Journal of Business Studies, vol. 31, no. 1, pp. 10.
  • Eljayash, K. M. (2015). Documentation of Environmental Disclosure Practices in the Oil Companies in the Countries of the Arab Spring – Some Evidences from Egypt, Libya and Tunisia. Journal of Economics, Business and Management, vol. 3, no. 10, pp. 954.
  • Environmental Protection Law No. 52 of (2006). Published on page 37-40 of the Official Gazette No. 4787 dated 16/10/2006, replaced the Environmental Protection Act No. 1 of 2003.
  • Jariya I. (2015). Environmental Disclosures in Annual Reports of Sri Lankan Corporate: A Content Analysis. Journal of Emerging Trends in Economics and Management Sciences (JETEMS), vol. 6, no. 8, pp. 350-357.
  • Mazahrih, B. J., Katrib, D. I., Rfaah, T. M. (2016). Environmental Disclosure: The Case of Jordanian Chemical Industry. Journal of Accounting, Finance and Economics, vol. 6, no. 1, pp. 88.
  • Md, H., U., Md, M., H. And Yakub, K., M., (2014). Environmental Disclosure Practices in Annual Report of the Listed Textile Industries in Bangladesh. Global Journal of Management and Business Research: D Accounting and Auditing, vol. 14, no. 1.
  • Al-Rashed, W. (2013). Measuring Environmental Pollution and its Disclosure. Arab Journal of Accounting, vol. 16, no. 1, pp. 11.
  • Saleh, M. (2015). The Role of the Environmental Awareness in the Application of Environmental Accounting Disclosure in the Jordanian Industrial Public Contribution Companies and its Impact on Investor's Decisions in the Amman Financial Market. PhD Thesis, Al- Jinan University, Tripoli, Lebanon, 2-89.
  • Suttipun A. and Stanton B. (2012). Determinants of Environmental Disclosure in Thai Corporate Annual Reports. International Journal of Accounting and Financial Reporting, vol. 2, no. 1, pp. 99-115.
  • Uzzaman, A. H. & Kowsar, A. S. (2014). Corporate Environmental Reporting (CER) Practices: Evidence from Selected Non-Financial Companies in Bangladesh. International Journal of Business and General Management (IJBGM), vol. 3, no. 1, pp. 1-8.
  • Welbeck, Emerald Edem, Owusu, Godfred Matthew Yaw, Bekoe, Rita Amoah and Kusi, J. (2017). Determinants of environmental disclosures of listed firms in Ghana. International Journal of Corporate Social Responsibility, vol. 2, no. 11.
  • Yusoff H., Othman R. and Yatim N. (2013). Environmental Reporting Practices in Malaysia and Australia. The Journal of Applied Business Research, vol. 29, no. 6, pp. 1717.
There are 14 citations in total.

Details

Primary Language English
Journal Section Articles
Authors

Abdul Hakim Mustafa Joudeh This is me 0000-0003-1143-4798

Haitham İ. M. Almubaideen This is me 0000-0002-8684-1411

Shaher Falah Alroud This is me 0000-0001-6279-8650

Publication Date March 30, 2018
Published in Issue Year 2018

Cite

APA Joudeh, A. H. M., Almubaideen, H. İ. M., & Alroud, S. F. (2018). ENVIRONMENTAL DISCLOSURE IN THE ANNUAL REPORTS OF THE JORDANIAN MINING AND EXTRACTION COMPANIES. Journal of Economics Finance and Accounting, 5(1), 18-25. https://doi.org/10.17261/Pressacademia.2018.781

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