• ISSN: 2301-3567
    • Frequency: Quarterly (2013-2014); Monthly (Since 2015)
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms Jessica C. Xiao
    • Abstracting/ Indexing: Engineering & Technology Library,  Electronic Journals Library, Ulrich's Periodicals Directory, MESLibrary, Google Scholar, Crossref, and ProQuest.
    • E-mail: joebm@ejournal.net
JOEBM 2015 Vol.3(10): 954-960 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2015.V3.315

Documentation of Environmental Disclosure Practices in the Oil Companies in the Countries of the Arab Spring – Some Evidences from Egypt, Libya and Tunisia

Kamal Mehemed Eljayash
Abstract— This study aims to document the environmental disclosure practices in the Arab Spring countries, Egypt, Libya and Tunisia. These countries have been witnessed a changes in governance systems as a result of massive popular revolutions in 2011 in what became known revolutions of the Arab Spring. These revolutions have been influenced on political and legal systems and economic development of these countries. As a result, due of the accounting system interacts with surrounding systems; the changes of systems may affect the accounting system thus accounting practices, including environmental disclosure practices that may be affected. Therefore, this paper seeks to document the environmental disclosure practices in the oil companies for the three years that preceded the Arab Spring revolution. As result, it will contribute in comparisons for the accounting practices of companies after the success of the Arab Spring uprisings in Egypt, Libya and Tunisia. Content analysis and environmental disclosure index are used to measure the quantity and quality of environmental disclosure in companies operating in the oil sector. This study included the annual reports for the years 2008, 2009 and 2010. The results of the study indicated low accounting information contained in the annual reports before Arab spring.

Index Terms— Environmental disclosure, spring Arab revaluation, Tunisia, Egypt, Libya.

Kamal Mehemed Eljayash is with the Zawia University, Libya (e-mail: kamal3887@yahoo.com).

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Cite: Kamal Mehemed Eljayash, " Documentation of Environmental Disclosure Practices in the Oil Companies in the Countries of the Arab Spring – Some Evidences from Egypt, Libya and Tunisia," Journal of Economics, Business and Management vol. 3, no. 10, pp. 954-960, 2015.

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