The Impact of Disclosure of Sustainable Development Dimensions on the Quality of Financial Reporting in Jordanian Industrial Joint Stock Companies: The Modified Role of Board Gender
Keywords:
Sustainable development, financial reporting quality, Amman Stock ExchangeAbstract
This study explores the impact of sustainability dimension disclosures on financial reporting quality based on the moderating role of board gender diversity in a developing country (Jordan) where there is a lack of research in this area. This study examines the annual reports of a sample of 234 industrial companies listed on the Amman Exchange between 2017 and 2022. We used content analysis and hierarchical regression analyses. The results show that environmental and social dimensions influence the quality of financial reporting, taking into account the moderating role of board gender diversity. However, we find no significant effect on the economic dimension. Finally, the study recommends that more research and studies on sustainability dimensions in other sectors such as banking and services should be conducted in the future and linked to other variables such as household ownership.
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