The nexus between reducing audit report lags and divining integrated financial report governance disclosures: should ASE directives be more conspicuous

Hamdallah, Madher E.; Srouji, Anan F.; Abed, Suzan

doi:10.1504/aajfa.2021.111807

Cited by 7 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The study's additional perspective on the issue provides valuable insights into the interplay between FP and SP and highlights the need for a more comprehensive approach to measuring SP. Future research should focus on the characteristics of managers and stakeholders as in (Hamdallah et al, 2021) the disclosure of green data, and SP. A comprehensive and impartial set of evaluation criteria for green initiatives needs establishment through further research.…”

Section: Limitations and Recommendationsmentioning

confidence: 99%

“…The scope of modern disclosing (reporting) of information has expanded to encompass not only traditional financial data but also non‐financial information. Previous research established that financial performance (FP) is a crucial indicator of an organization's financial health and can be influenced by information disclosure policies (Alketbi et al, 2022; Bahadori et al, 2021; Balon, 2020; Hamdallah et al, 2021; Raghuvanshi & Agrawal, 2020; Sabău‐Popa et al, 2020). In particular, the disclosure of environmental, social, economic, and governance information identified significant attention in the academic fields.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

The impact of green innovation on sustainability and financial performance: Evidence from the Jordanian financial sector

Srouji,

Hamdallah,

Al‐Hamadeen

et al. 2023

Bus Strat Dev

Self Cite

View full text Add to dashboard Cite

The purpose of this study is to examine the relationship between sustainability performance (SP) and financial performance (FP), based on performance disclosures (reporting) of the Jordanian financial sector for the period of 2017–2020. The study employs green innovation (GI) indicators as moderating and mediating variables; by using hierarchical regression; as means of unlocking and examining the relationship between SP and FP; through the lens of the stakeholder theory. The hierarchical regression findings suggest that GI indicators partially mediate the relationship between SP and FP, but do not demonstrate a moderating effect. As a main result, it is indicated that Jordanian financial institutions may use SP transparency indicators as an incentive variable, which could influence their overall FP. The research also contributes to the existing literature by adding insight into the use of GI indicators in a developing country and the potential impact on financial institutions markets. These findings lend empirical credence to the generally held belief that increase disclosure benefits for both internal and external users.

show abstract

Section: Limitations and Recommendationsmentioning

confidence: 99%