持続可能性報告の開示と利益管理：取締役会のジェンダー多様性とリスク委員会の実効性の役割
Sustainability Reporting Disclosure and Earnings Management: The Role of Board Gender Diversity and Risk Committee Effectiveness (原題)
Ibrahim Alnohoud, Sajead Mowafaq Alshdaifat, Safaa Ahmad, Mushtaq Yousif Alhasnawi, Ahmad Ali Atieh
🤖 gxceed AI 要約
日本語
ヨルダン上場企業590社・年サンプルを用い、持続可能性報告の開示と会計的利益管理の関係を検証。開示水準が高い企業ほど裁量的会計処理が少ない負の関連が確認された。一方、取締役会のジェンダー多様性やリスク委員会の実効性による調整効果は統計的に有意でなかった。GMM等の頑健性検証でも主要結果は維持され、新興国における持続可能性報告の説明責任機能を示唆する。
English
Using 590 firm-year observations from Jordanian listed firms, this study examines how sustainability reporting disclosure relates to earnings management. Higher disclosure is significantly associated with lower accrual-based earnings management, suggesting sustainability reporting constrains managerial discretion. Board gender diversity and risk committee effectiveness do not significantly moderate this relationship. Results hold under alternative proxies and system GMM.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準・有報でのサステナビリティ開示が進む中、開示が財務報告の質を高める可能性を示す実証は、開示規制の意義を裏付ける参考材料となる。ただし新興国単一市場の結果であり、日本企業への直接適用には慎重さが必要。
In the global GX context
Amid ISSB/CSRD-driven global disclosure mandates, this paper offers emerging-market evidence that sustainability reporting may discipline earnings management, reinforcing the accountability rationale for disclosure regulation. Its null findings on board gender diversity and risk committees add nuance to governance-based explanations.
👥 読者別の含意
🔬研究者:新興国におけるサステナビリティ開示と財務報告品質の関係、およびガバナンス調整効果の限界を示す実証例。
🏢実務担当者:サステナビリティ開示の充実が財務報告の信頼性向上に寄与しうる点を、開示体制整備の社内説得材料にできる。
🏛政策担当者:開示規制が財務報告の質を高める可能性を示す一方、取締役会構成やリスク委員会の実効性要件だけでは不十分な可能性を示唆。
📄 Abstract（原文）
This study investigates how sustainability reporting disclosure relates to earnings management and whether this relationship changes depending on board gender diversity and the effectiveness of the risk committee. Using 590 firm-year observations drawn from Jordanian listed companies, the study estimates the main relationships through pooled ordinary least squares (pooled OLS) regression. The findings indicate a significant negative association between sustainability reporting disclosure and accrual-based earnings management. This suggests that greater sustainability reporting disclosure is associated with less managerial discretion in financial reporting. However, the analysis does not provide statistically significant evidence that board gender diversity or risk committee effectiveness moderates this relationship. The results are robust to alternative earnings management proxies, as similar conclusions are obtained using Kothari-adjusted discretionary accruals and measures of real earnings management. To overcome potential endogeneity and selection issues, additional analyses with the two-step system GMM model yield similar main findings. By focusing on an emerging-market context, the study extends prior research on sustainability and corporate governance and shows that sustainability reporting may serve an important accountability role in strengthening the quality of financial reporting.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/jrfm19100773first seen 2026-10-07 05:06:50
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