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The association between sustainability disclosures and the financial performance of Jordanian firms

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  • Mohammad Azzam
  • Alaa AlQudah
  • Ayman Abu Haija
  • Mohammad Shakhatreh

Abstract

Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of firms listed on the Amman Stock Exchange. Fixed effect regression with robust standard errors is used to analyse the data. The results show that, while social and governance disclosures are positively associated with financial performance, environmental disclosures do not have this association. Interestingly, when sustainability disclosures are analysed collectively, a highly positive and significant association is found between them. This study recommends that the dimensions of sustainability disclosures complement each other to enhance firms’ financial performance.

Suggested Citation

  • Mohammad Azzam & Alaa AlQudah & Ayman Abu Haija & Mohammad Shakhatreh, 2020. "The association between sustainability disclosures and the financial performance of Jordanian firms," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1859437-185, January.
    • Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1859437
    DOI: 10.1080/23311975.2020.1859437
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    Cited by:

    1. Ahmad Yuosef Alodat & Hamzeh Al Amosh & Osamah Alorayni & Saleh F. A. Khatib, 2024. "Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 165-174, March.

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