The Impact of Climate Change Risk Disclosure on Accounting Conservatism: Evidence from Firms Listed in the Egyptian Stock Exchange

日本語

本論文は、エジプト証券取引所上場企業を対象に、気候変動リスク開示が会計保守主義に与える影響を実証分析した。開示の増加が保守的な会計処理と関連する可能性を示唆するが、詳細な結果は不明。

English

This paper empirically examines the impact of climate change risk disclosure on accounting conservatism using firms listed on the Egyptian Stock Exchange. It suggests that increased disclosure may be associated with more conservative accounting, but detailed results are unclear due to missing abstract.

日本のGX文脈において

エジプト市場の研究であるが、日本企業においても気候開示が会計方針に与える影響は関心事であり、SSBJ対応の参考となる可能性がある。ただし直接的な示唆は限定的。

In the global GX context

While focused on Egypt, this study adds to the limited empirical evidence on how climate disclosure affects accounting practices. It highlights the need for cross-country comparisons, especially in emerging markets, but offers no direct insights for global standards like ISSB.