العلاقة بين جودة الإفصاح عن المسؤولية الاجتماعية وإدارة الأرباح دراسة تطبيقية على الشركات الصناعية الليبية

المؤلفون

  • د. بو بكر خالد معيوف كلية الاقتصاد، جامعة بنغازي، ليبيا
  • د. زينب عمر العموري كلية الاقتصاد، جامعة بنغازي، ليبيا

DOI:

https://doi.org/10.37375/sujh.v14i1.2782

الكلمات المفتاحية:

الإفصاح عن الاستدامة، جودة الأرباح، إدارة الأرباح،، الشركات الصناعية الليبية

الملخص

تهدف الدراسة الحالية إلى اختبار العلاقة بين جودة الإفصاح عن المسؤولية الاجتماعية وإدارة الأرباح. ومن أجل التحقق من هذه العلاقة تَمّ قياس جودة الإفصاح عن المسؤولية الاجتماعية باستخدام أنموذج متعدد الأبعاد، في حين تَمّ قياس إدارة الأرباح باستخدام طريقتين مختلفتين (أساس الاستحقاق وأساس النشاط الحقيقي)، بالتطبيق على عينة من الشركات الصناعية الليبية للفترة من 2016 إلى 2020. أظهرت نتائج هذه الدراسة أنّ جودة الإفصاح عن المسؤولية الاجتماعية له تأثير سلبي على إدارة الأرباح، مما يشير إلى أنّ الشركات التي تقدّم إفصاح عن المسؤولية الاجتماعية يعكس حقيقة نشاطها البيئي والاجتماعي من المتوقع أنْ تفصح عن تقارير مالية ذات مصداقية أعلى من خلال جودة الأرباح المفصح عنها.

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التنزيلات

منشور

2024-06-02

كيفية الاقتباس

د. بو بكر خالد معيوف, & د. زينب عمر العموري. (2024). العلاقة بين جودة الإفصاح عن المسؤولية الاجتماعية وإدارة الأرباح دراسة تطبيقية على الشركات الصناعية الليبية. مجلة جامعة سرت للعلوم الانسانية, 14(1), 92–75. https://doi.org/10.37375/sujh.v14i1.2782