Use of Signal Detection Theory to Explain the Relationship between Environmental Disclosures and achievement of the competitive advantages  (Analytical study of a sample of industrial companies listed on Amman Stock Exchange)

	Use of Signal Detection Theory to Explain the Relationship between Environmental Disclosures and achievement of the competitive advantages (Analytical study of a sample of industrial companies listed on Amman Stock Exchange)
Al Kut Journal of Economics Administrative Sciences
Article 1, Volume 0, Issue 19, 2018, Pages 373-409
Abstract
Abstract Importance of research depends on environment importance through necessary to keep it and doesn't cause any environmental damages by exercise various activities of economic units, as well as the importance of environmental disclosure in their financial reports, so the environmental disclosure considers one of the modern orientations to prepare the financial reports and it attracts attention of users of these reports whether investors, customers or other parties such as government organizations or environmental organization, and its reflection on the future success and enhancing its ability to keep up with the competitive environment and achieve its strategic goals. Problem of research involves ignore the economic units to importance of environmental disclosure in their financial reports, and its relation to achieve the competitive advantages that's effect on decisions of investors specially investors of environment friends, and so its effect on investors' estimation of market value of economic units, and their attention to invest in shares of these units. The research aims to determine impact of environmental disclosure according to signal detection theory to achieve the competitive advantages of economic units which it depends on one basic hypothesis that shows "there is no relationship of statistical significance between the competitive advantages for industrial companies listed on Amman Stock Exchange, and its levels of environmental disclosure". The research depends on practical study of published financial reports which consist of (28) samples that used to test hypothesis of study. The samples of study consist of industrial companies listed on Amman Stock exchange between 2009-2013 years ago. The research reveals many important conclusions were one of them; there is intelligible and direct impact for variables of environmental disclosure at the strategic and organizational level of industrial companies, then research sample has impacted positively on indicator ratio of market share, whereas variable of Organizational Structure for the environmental management is effective variable. Also there is intelligible and massive impact for variables of environmental disclosure at level of operational processes, and environmental activities on indicator of market share. It can be summarizes independent variables which all have influence upon in the following terms (environmental influences of process, influences ratio of all processes, increasing products ratio, technical standards of product, standards of using product, Waste recycling, development of operational efficiency, determination of environmental management, and determine the volume of complaints customers). The researcher has been specified appropriate recommendations according to the conclusions that have been reached.

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