Sectoral Differences in Sustainability Reporting: Evidence from Palestinian Listed Companies
Supervisor Name
Hind Muhtaseb
Supervisor Email
hmuhtaseb@birzeit.edu
University
Birzeit University
Research field
Business Administration
Bio
Dr. Hind Muhtaseb holds a Ph.D. in Accounting and Finance from Indiana University of Pennsylvania. She is currently an accounting instructor at Birzeit University, where she imparts her extensive knowledge and expertise to students in the Accounting Department. Dr. Muhtaseb’s research interests lie in financial reporting and exploring new trends in accounting. Her work contributes to the advancement of accounting practices and aims to provide insights into the evolving landscape of financial reporting. Through her teaching and research, Dr. Muhtaseb is dedicated to fostering a deeper understanding of accounting principles and innovations within the academic community.
Description
This study utilizes institutional theory to examine how sectoral belonging influences the quality of ESG disclosure. It further investigates if these differences are driven by regulatory mandates (e.g., PMA requirements for banks) or voluntary ethical commitment
