The Impact of Accounting Disclosure of Environmental Performance on the Quality of Accounting Information A Case Study of Al-Sharara Al-Dhahabiya for Oil Services Company
DOI:
https://doi.org/10.58916/jhas.v10i2.749Keywords:
Accounting Disclosure, Environmental Performance, Environmental Costs, Accounting Information..Abstract
This research aims to highlight the importance of disclosing environmental performance. To achieve this objective, a questionnaire was designed and distributed to a sample of employees at Al-Sharara Al-Dhahabiya Oil Services Company. A total of 40 questionnaires were distributed, of which 30 were valid for analysis, while 10 were excluded due to invalidity. The statistical software (SPSS) was used to analyze the data. The research concluded that disclosing environmental performance in financial statements and reports enhances the quality of accounting information.
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