Accounting Disclosure of Green Debt Instruments and Their Impact on Investors’ Decisions: A Field Study on Sahara Bank – Sorman

Abstract

This study aimed to identify the impact of accounting disclosure on green debt instruments and its influence on investor decisions. This was done by surveying the opinions of a sample that included bank managers and employees. A two-part survey was developed to reveal the relationship between disclosure and its impact on investor decisions.

The study also used standard models to measure the impact of changes in disclosure levels on investor decisions, through correlation coefficient analysis and testing the validity of statistical hypotheses.

The results also revealed that detailed and accurate disclosure of green debt instruments in financial statements improves investors’ ability to assess risks and opportunities, which directly affects their investment decisions. The lack of adoption by some companies of accounting standards for disclosure of Green debt instruments, which reduces the effectiveness of financial information provided to investors, and recommended the need to issue unified and clear accounting standards for the disclosure of green debt instruments, by regulatory bodies such as the Financial Regulatory Authority or accounting bodies.