| Popis: |
A unique definition of sustainability, or sustainability reporting, does not exist, but it continues to progress and has emerged as one of the most critical issues in the business area. It is correlated with several contemporary social and disclosure practices, including corporate social responsibility (CSR), environmental disclosure, corporate citizenship, green economy, and sustainable entrepreneurship. All these concepts are studied in an accounting context; in other words, accounting and its branches are adapted to the new phenomena of sustainability. This study focuses on the effect of sustainability reporting in earnings quality, using income smoothing as a proxy of earnings quality. I apply this study to Saudi Arabia because it is a petroleum country where notions of sustainability must be studied. Empirical results show an important level of reporting of sustainability that positively affects the practice of income smoothing. |
