Digital Transformation as a Moderator: A Study of the Impacts of Sustainability Reporting Disclosure on Financial Reporting Quality in the Jordanian Banking Sector DOI Creative Commons

Shaher Falah Alroud

Economics, Journal Year: 2025, Volume and Issue: 13(2), P. 389 - 413

Published: June 1, 2025

Abstract This study analyzes the impact of digital transformation on relationship between sustainability reporting disclosure and financial quality for Jordanian banks. Data were collected from banks’ reports during research period, spanning a couple months, questionnaires administered to capture quality. Semi-structured interviews also conducted with eight bank managers obtain first-hand information concerning role transformation. With use multiple regression analysis, revealed that there is statistically significant positive coefficient 0.042. Further, was established moderate this an effect size 0.68, showcasing its crucial position in enhancing nexus among practices openness. Incorporating into has potential enhance quality, operational effectiveness, profitability. By competence investing staff management capability, banks are capable aligning their targets performance. contributes body literature by way emphasizing moderating less-researched area emerging economies like Jordan. It offers practical guidance policymakers banking professionals imperative adopt instruments promoting sustainable transparent operations. The results form platform follow-up how reporting, sustainability, innovation combine case

Language: Английский

Digital Transformation as a Moderator: A Study of the Impacts of Sustainability Reporting Disclosure on Financial Reporting Quality in the Jordanian Banking Sector DOI Creative Commons

Shaher Falah Alroud

Economics, Journal Year: 2025, Volume and Issue: 13(2), P. 389 - 413

Published: June 1, 2025

Abstract This study analyzes the impact of digital transformation on relationship between sustainability reporting disclosure and financial quality for Jordanian banks. Data were collected from banks’ reports during research period, spanning a couple months, questionnaires administered to capture quality. Semi-structured interviews also conducted with eight bank managers obtain first-hand information concerning role transformation. With use multiple regression analysis, revealed that there is statistically significant positive coefficient 0.042. Further, was established moderate this an effect size 0.68, showcasing its crucial position in enhancing nexus among practices openness. Incorporating into has potential enhance quality, operational effectiveness, profitability. By competence investing staff management capability, banks are capable aligning their targets performance. contributes body literature by way emphasizing moderating less-researched area emerging economies like Jordan. It offers practical guidance policymakers banking professionals imperative adopt instruments promoting sustainable transparent operations. The results form platform follow-up how reporting, sustainability, innovation combine case

Language: Английский

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