الفهرس | يوجد فقط 14 صفحة متاحة للعرض العام |
المستخلص This Study aimed to measure the impact of the audit Committee characteristics and institutional ownership on disclosure of the environmental aspect of sustainable development. The audit committee characteristics included the size of audit committee, independence of its members, financial expertise of audit committee, and meetings frequency of audit committee. The researcher did an applied study on a sample of industrial companies that are enrolled in the Egyptian Stock Exchange.which covered 30 companies through 90 views from 2018 to 2020. The researcher collected data from secondary sources, which are the published financial statements of companies,the audit committee report, the council of directors report, and the governance report. In order to test the study hypotheses, the researcher used a set of statistical methods,which are:Descriptive Statistics, Pearson Correlation Coefficient, and Multiple Linear Regression Analysis. The results of the study concluded that there is a positive and significant effect of the size of the audit committee , financial expertise of audit committee and institutional ownership on environmental disclosure . The study also showed that there is a positive and non significant effect of the independence of the audit committee members on the environmental disclosure. Finally, the study demonstrated a negative and non significant effect of meetings frequency of the audit committee on the environmental disclosure. |