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العنوان
THE IMPACT OF THE INTEGRATION BETWEEN SUSTAINABILITY ACCOUNTING AND MEASUREMENTS OF FINANCIAL PERFORMANCE ON FIRM VALUE :
المؤلف
Bennawy, Rania Mohamed Zohair.
هيئة الاعداد
باحث / رانيا محمد زهير بناوي
مشرف / زكريا فريد
مشرف / كمال أبو عجوة
مناقش / زكريا فريد
تاريخ النشر
2021.
عدد الصفحات
150 p. :
اللغة
الإنجليزية
الدرجة
الدكتوراه
التخصص
المحاسبة
تاريخ الإجازة
1/1/2021
مكان الإجازة
جامعة عين شمس - كلية التجارة - المحاسبة المالية
الفهرس
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Abstract

This research is concerned with the effect of sustainability reporting integrated with enhanced financial performance , on the value of the firm. The objective is to find out whether sustainability reporting companies are more reputable . The target population for this study is the top sustainable companies in Egypt among different sectors of the economy producing Sustainability Reports .
To test the hypotheses of the research, panel data method is used which employ multi-dimensional data to measure multiple performance of firms over multiple number of years . A correlation matrix is used to measure the relationship between the independent and the dependent variables and a regression model is conducted .
Overall results provides reasonable evidence that, there is a positive significant relationship between corporate sustainability reporting when accompanied by a progress in total assets or total equity and corporate financial performance measured by ROA , and firm value measured by Tobin’s Q.