scholarly journals The impact of the sustainable development dimensions on the quality of financial reports

Accounting ◽  
2021 ◽  
pp. 363-372 ◽  
Author(s):  
Rizgar Abdullah Saber Jaff ◽  
Farhad Rafaat Ali Al-Kake ◽  
Nawzad Majeed Hamawandy
Keyword(s):  
Sustainable Development ◽  
Commercial Banks ◽  
Positive Impact ◽  
Stock Exchange ◽  
Financial Reports ◽  
The Sustainable Development ◽  
Service Sectors ◽  
The Cost ◽  
The Impact

This study aimed at testing the potential impact of the disclosure of the main variables of sustainable development on the quality of financial reports, in a developing country, Iraq, where there is a lack of research in this area. To achieve its goal this study relied on an analysis of a sample from 91 financial reports of the Iraqi commercial banks listed on the Iraq Stock Exchange during the period 2012-2018. Our results prove that disclosure of the dimensions of sustainable development as a whole has a positive impact on the quality of financial reports in commercial banks in Iraq. The paper recommends conducting more research and studies on the dimensions of sustainable development in the future for other sectors such as industrial and service sectors linking it with other variables such as the cost of capital, or inconsistency of information.

scholarly journals THE IMPACT OF PEOPLE MANAGEMENT TRANSFORMATION ON ECONOMIC DEVELOPMENT

MEST Journal ◽  
2022 ◽  
Vol 10 (1) ◽  
pp. 43-49
Author(s):  
Grzegorz Olszewski
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Positive Impact ◽  
Human Life ◽  
The Sustainable Development ◽  
Organization And Management ◽  
Environment And Development ◽  
The Impact ◽  
Common Future

For several years, the concept of sustainable development appears the philosophy of many scientific studies. This concept came from the field of forestry. It means that forest management cut down only as many trees as they can grow in this place. That way, the forest is never liquidated and can always rebuild itself. There are many definitions of sustainability. Perhaps the best comes from the 1987 report "Our Common Future" of the UN World Commission on Environment and Development, where "sustainable development is the development that meets the needs of the present without compromising the ability of future generations to meet their own needs." That implies a challenge to developing all areas of human life without harming any of them. One of the areas with significant impact is the activity of organizations that affects the development and stability of the economy. Also, in studies on organization and management, the sustainable development concept is increasingly common. Progress in the application of the sciences of organization and management undoubtedly has a positive impact on the activities of organizations, which leads to economic development and changes in the quality of life. This paper intends to bring closer the meaning of the evolution of people management in today's state of development and to determine trends in future organizations management. The content of this paper does not exhaust the discussed issues but may contribute to further discussion and activities in the field of sustainable development.

Ensuring Sustainable Development of Economic Agents by Methods of Quality Management in the Era of Digitalization

2021 ◽  
pp. 81-100
Author(s):  
Vladimir V. Okrepilov ◽  
Alexander V. Babkin ◽  
Natalia V. Zlobina ◽  
Svetlana N. Kuzmina ◽  
Tatiana A. Salimova
Keyword(s):  
Sustainable Development ◽  
Quality Management ◽  
National Economy ◽  
Project Based Learning ◽  
Corporate Management ◽  
The Sustainable Development ◽  
Global Trends ◽  
Economic Agents ◽  
The Impact

The article examines the objectively existing in modern conditions of economic agents' activity the need to introduce and apply approaches based on the use of quality management methods in internal corporate management. The authors noted that one of the global trends of the XXI century. Is the structural transformation of the world economy associated with the active development and implementation of information and telecommunication (digital) technologies in the real economic processes of both society and business. The authors assess the approach widespread in Russia based on quality management methods in the formation of control systems for the activities of economic agents of the national economy in the context of digital transformation in order to ensure their sustainable development; the analysis of the formation of promising directions for the development of communities, declared by UNESCO, in conditions of instability, complexity and uncertainty was carried out; the toolkit for digitalization of quality management of the education system is considered, in particular, the use of project-based learning to improve the quality of knowledge obtained and assess the impact on the sustainable development of universities, the education sector in general and economic agents of the national economy, taking into account digitalization and global risks. The authors see further areas of research in modeling risks and assessing their impact on ensuring sustainable development of economic agents, socio-economic processes of the national economy and society as a whole by quality management methods in the context of digitalization of the economy.

Does industrial collaborative agglomeration improve environmental efficiency? Insights from China's population structure

2021 ◽  
Author(s):  
Yue Zhu ◽  
Wenbo Du ◽  
Juntao Zhang
Keyword(s):  
Sustainable Development ◽  
Population Structure ◽  
Positive Impact ◽  
Eastern China ◽  
Environmental Efficiency ◽  
Green Economy ◽  
Industrial Transformation ◽  
The Sustainable Development ◽  
Economic Output ◽  
The Impact

Abstract It is the theme of today to develop green economy and improve environmental efficiency (EE). As a comprehensive index to measure energy input, economic output and environmental development, environmental efficiency (EE) is of great significance for China to realize the sustainable development of economy and environment. China is in a critical period of industrial transformation and upgrading and ecological civilization construction, the effect of the collaborative agglomeration of manufacturing and productive services on environmental efficiency has drawn attention from policymakers. In this study, the stochastic frontier approach (SFA) with unpaid input is used to measure the environmental efficiency (EE) of 66 cities in eastern China during 2009–2018. Population structure is regarded as a mediator to investigate the impact of industrial collaborative agglomeration on environmental efficiency based on the spatial econometric model. The results show that industrial collaborative agglomeration has a positive impact on environmental efficiency, which can be moderated by population density, aging and quality at the same time, while the moderating effect of population urbanization is not significant. Therefore, it is necessary to optimize the coordinated governance system of regional ecological environment, accelerate the construction of industrial collaborative agglomeration, and promote the sustainable development of industry and ecology with the advantage of population structure in order to improve environmental efficiency (EE).

scholarly journals Neonatal Mortality and Maternal/Child Health Care in Nigeria: An Impact Analysis

2020 ◽  
Vol 24 (7) ◽  
pp. 1299-1306
Author(s):  
F. Ewere ◽  
D.O. Eke
Keyword(s):  
Health Care ◽  
Sustainable Development ◽  
Neonatal Mortality ◽  
Odds Ratio ◽  
P Value ◽  
Child Health Care ◽  
The Sustainable Development ◽  
The Impact ◽  
Maternal Child

Reducing the rate of mortality in neonates to as low as 12 per 1,000 live births is one of the clearly spelt out aims of the third tenet of the Sustainable Development Goals (SDG) because of its importance to the dynamics of population. While there have been various studies focused majorly on the causes, rates and determinants of neonatal mortality in Nigeria, studies on the impact of maternal/child care characteristics on neonatal mortalityand the potential implication of failing to attain the SDG target for neonatal mortality have seemingly been neglected. In this study, we undertake an analysis of the impact of maternal / child care characteristics on neonatal mortality using the logistic regression model. Results from the study showed that antenatal care (P-value = 0.000, odds ratio = 0.546 for women who visited the hospital during pregnancy on more than 5 occasions), post natal care (P-value = 0.004, odds ratio = 0.402 for women who received early neonatal care from skilled medical personnel), place ofdelivery (P-value = 0.000, odds ratio = 0.592 for babies that were delivered in a government hospital) and skill of birth attendant (P-value = 0.000, odds ratio = 0.706 for babies who were delivered by trained doctors/nurses/midwives) had significant impact on neonatal mortality at the 95% confidence level implying that improved maternal health care: before, during and immediately after delivery as well as the quality of care to motherand child are both important and necessary to the reduction of neonatal mortality in Nigeria. To achieve the sustainable development target for neonatal mortality, it is therefore recommended that stake holders in the public health sector improve the quality of existing health care facilities and access to quality services. Keywords: Neonatal mortality, logistic regression, maternal care, child health care, Nigeria

scholarly journals The Impact of the Audit Committees' Properties on the Quality of the Information in the Banking Financial Reports: A Survey on Saudi Commercial Banks

2017 ◽  
Vol 10 (11) ◽  
pp. 175
Author(s):  
Mwafag Rabab’ah ◽  
Omar Al-Sir ◽  
Ali A. Alzoubi
Keyword(s):  
Commercial Banks ◽  
Audit Committee ◽  
Audit Committees ◽  
Financial Reports ◽  
Audit Team ◽  
The Impact

This study aims to identify the impact of the audit committees' properties on the quality of the information of the banking financial reports in the Saudi commercial banks by identifying the effect of identifying tasks and duties, independence, accounting and banking experience and efficiency of the audit committee on achieving the quality of the Saudi banking and financial reports. 110 questionnaires were distributed on the research sample and 105 questionnaires were received and analyzed through ANOVA. Results indicate that the availability of the audit committees' properties affect increasing the quality of the financial reports in the Saudi banking at the level of properties as a whole where the (P) probable value was (0.000 ), which is less than 0.05. It represents the functions and duties of the audit committee, the committee's independence in banks, the availability of the accounting and banking experience for the members of the audit committee and the efficiency of the audit committees at banks. The study recommends more emphasis on the diversity of the experiences of the members of the audit team and thus; the committee can performs its functions in a more efficient and effective way.

scholarly journals The impact of tourist flows on the sustainable development of a tourist destination

2021 ◽  
Vol 937 (4) ◽  
pp. 042031
Author(s):  
A Kopyrin ◽  
E Vidishcheva
Keyword(s):  
Sustainable Development ◽  
Additional Data ◽  
Decision Makers ◽  
The Sustainable Development ◽  
Tourism Sector ◽  
Tourist Flows ◽  
Expert Assessments ◽  
The Impact

Abstract The development of the economy’s tourism sector is one of the priority tasks set by the leadership of the Krasnodar Territory and Russian Federation. Thus, the construction of a model of the impact of tourist flows on the sustainability of the destination is very relevant. The authors developed a simulation model of the impact of tourist flows on the sustainable development of destination. The weighted net savings indicator was used as a measure of sustainability. This model can be further used in predicting the development of the studied sector of the economy. Using the developed tool for medium- and long-term planning will provide additional data to decision makers, reducing uncertainty, and thus improving the quality of management. The accuracy of the model is based entirely on publicly available statistics and expert assessments.

scholarly journals Global R&D Collaboration in the Development of Nanotechnology: The Impact of R&D Collaboration Patterns on Patent Quality

2020 ◽  
Vol 12 (15) ◽  
pp. 6055 ◽  
Author(s):  
Chih-cheng Lo ◽  
Hsin-Chuan Cho ◽  
Pin-Wei Wang
Keyword(s):  
Sustainable Development ◽  
Positive Impact ◽  
General Purpose ◽  
Core Competitiveness ◽  
The Sustainable Development ◽  
Patent Quality ◽  
Global Partnership ◽  
Industry Collaboration ◽  
Relationship Of ◽  
The Impact

Nanotechnologies have been regarded as general-purpose, and interdisciplinary technology converged with different implications of technologies. This paper aims to explore the global Nano collaboration of research and development (R&D) by patent analysis to realize the sustainable development of nanotechnology and investigate the influence of global R&D collaboration on patent quality. The primary findings indicated that the number of issued patents grew sharply since 2002, and the major collaborative fields in terms of nanotechnology are nanoelectronic and nanomaterials. Finally, the collaboration among star assigners, global partnership, and the indicator of patent centrality had a positive impact on patent quality, except that university-industry collaboration did not show a significant effect on patent quality. One part of the reason is that industries have not yet fully recognised nanotechnology opportunities with a risk-averse attitude toward market uncertainties. Overall, the relationship of global R&D collaboration is an essential factor in promoting the sustainable development of the patent quality of nanotechnology. An effective patenting strategy and high-quality application of nanotechnology R&D could secure protection for innovations to reinforce core competitiveness in the business.

Empirical Study on the Effect of Adopting the International Financial Reporting Standards (IFRS) on the Quality of Earnings using Beneish Model in a Sample of Banks Listed in the Iraqi Stock Exchange

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Zahraa Nasser Ali ◽  
Hakeem Hammood Flayyih
Keyword(s):  
Financial Reporting ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Financial Statements ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Global Capital ◽  
Financial Reporting Standards ◽  
The Impact

The need for international financial reporting standards (IFRS) emerged due to the increasing degree of interdependence between global capital markets and the need for investors to obtain reliable and honest financial information in expressing economic events, in order to find a common financial language, and this is what IFRS provide. Nevertheless, the research aimed to measure the impact of the adoption of IFRS on the quality of earnings in the Iraqi banks listed in the Iraqi Stock Exchange for a sample of 30 banks. The Beneish model was used to measure the quality of earnings, while Mann-Whitney was used to measure and prove the hypothesis of the research. However, the research reached a set of conclusions, including that although the IFRS should contribute to improving the quality of financial reporting, the adoption of these standards in commercial banks listed in the Iraq Stock Exchange did not contribute to achieving quality in earnings even after adopting those standards. Furthermore, a Beneish model is an important tool for auditors, financial analysts, investors, and creditors who have the ability to understand the financial statements or those who have a reasonable understanding of the nature of those financial statements in measuring the quality of earnings, because it is a simple and easy to implement tool.

Addressing the Sustainable Development Goals Through Environmental Education

2022 ◽  
pp. 441-462
Author(s):  
Carolyn N. Stevenson
Keyword(s):  
Sustainable Development ◽  
Environmental Education ◽  
Environmental Changes ◽  
Positive Impact ◽  
The Sustainable Development ◽  
Hands On ◽  
Development Goals ◽  
Professional Practitioners ◽  
Taking Action ◽  
The Impact

The United Nations Sustainable Development Goal 4 Quality Education has increased awareness in pre-university environmental education efforts. Environmental education is important to not only creating awareness of world environmental issues, but taking action towards fostering positive change. Environmental education programs such as SeaTrust Institute's AWARE (Action Within a Resilient Environment) assist teens in learning about issues that directly impact their communities and their world. AWARE combines environmental education with hands-on experiential learning projects that help promote environmental awareness in their communities. Through education and experience with active scholars and professional practitioners, students gain an increased understanding of environmental challenges and ways to make a positive impact – both domestically and globally. This is especially critical to developing countries which lack the educational programs and resources to address the impact environmental changes have on their nations and communities.

Information risk, cost of equity and stock returns: evidence from Iranian firms

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmad Abdollahi ◽  
Mehdi Safari Gerayli ◽  
Yasser Rezaei Pitenoei ◽  
Davood Hassanpour ◽  
Fatemeh Riahi
Keyword(s):  
Stock Returns ◽  
Capital Market ◽  
Cost Of Capital ◽  
Positive Impact ◽  
Stock Exchange ◽  
Cost Of Equity ◽  
Content Type ◽  
Information Risk ◽  
The Cost ◽  
The Impact

Purpose A long history of literature has considered the role of information risk in determining the cost of equity. The question that has remained unanswered is whether information risk plays any systematic role in determining the cost of equity. One of the fundamental decisions that every business needs to make is to assess where to invest its funds and to re-evaluate, at regular intervals, the quality of its existing investments. The cost of capital is the most important yardstick to evaluate such decisions. Greater information is associated with the lower cost of capital via mitigating transaction costs and/or reducing estimation risk and stock returns. This study aims to investigate the impact of information risk on the cost of equity and corporate stock returns. Design/methodology/approach The research sample consists of 960 firm-year observations for companies listed on the Tehran Stock Exchange from 2009 to 2018. The research hypotheses were tested using multivariate regression models based on panel data. Findings The results reveal that information risk has a significant positive impact on the firm’s cost of equity. However, the impact of information risk on stock returns is not statistically significant. Originality/value To the best of the knowledge, the current study is almost the first of its kind in the Iranian literature which investigates the subject matter; therefore, the findings of the study not only extend the extant theoretical literature concerning the information risk in developing countries including the emerging capital market of Iran but also help investors, capital market regulators and accounting standard setters to make timely decisions.

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