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Green Accounting Practices and Economic Value Added: An Applied Study on Companies Listed on the Qatar Stock Exchange

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  • Othman Hel Al-Dhaimesh

    (Department of Accounting, Ahmed Bin Mohammed Military College, Doha - State of Qatar)

Abstract

The purpose of this study is to reveal the reality of green accounting practices and, its effects on economic value-added (EVA) of listed Qatari companies. Content analysis was used to gather study data. the sustainability reports and all other materials related to green accounting subject published by the study sample during the period (2014 - 2019) was deeply viewed. The study applied on seven sectors consists of 47 companies listed in the Qatar exchange selected based on data availability. The study concluded that the quality of green accounting practices in the listed Qatar companies was weak, Was its average in the banking and financial services sector and the telecommunications sector, whereas it's weak in the insurance and real estate sectors. The study also found that there is a statistically significant effect of green accounting on the EVA of listed Qatari companies. The study also found that there is a statistically significant effect of green accounting on EVA of listed Qatari companies. Moreover, energy, materials, and emissions variables have a negative effect on EVA. Whereas, there is no statistical effect of water variable.

Suggested Citation

  • Othman Hel Al-Dhaimesh, 2020. "Green Accounting Practices and Economic Value Added: An Applied Study on Companies Listed on the Qatar Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 164-168.
    • Handle: RePEc:eco:journ2:2020-06-21
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    References listed on IDEAS

    as
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    Cited by:

    1. Kenny Fernando & Han Jocelyn & Frista Frista & Budi Kurniawan, 2024. "The Effect of Green Accounting Disclosure on the Firm Value of Listed Mining and Agriculture Companies in Southeast Asia Countries," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 377-382, January.
    2. Agustine Dwianika & Edi Purwanto & Yohanes Totok Suyoto & Endang Pitaloka, 2024. "Bibliometrics Analysis of Green Accounting Research," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 349-358, January.
    3. Citra Sukmadilaga & Srihadi Winarningsih & Ivan Yudianto & Tri Utami Lestari & Erlane K. Ghani, 2023. "Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries," International Journal of Energy Economics and Policy, Econjournals, vol. 13(2), pages 509-515, March.

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    More about this item

    Keywords

    Green Accounting; Water; Materials; Emissions; Energy; Economic Value-Added.;
    All these keywords.

    JEL classification:

    • Q4 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy
    • Q53 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Air Pollution; Water Pollution; Noise; Hazardous Waste; Solid Waste; Recycling

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