Sustainability Practices Disclosure and Value Relevance: Evidence from Jordan
Bibliographic record
Abstract
This study aimed at identifying the level of the sustainability practices disclosure of Jordanian commercial banks listed on the Amman Stock Exchange, as well as explore the value relevance of sustainability practices disclosure and verify its role in shares prices and market returns of Jordanian commercial banks listed on the Amman Stock Exchange. This study proposes to present the diverse instrument's measurement of the variables proposed by the literature. In the Price and Return models, stock prices and stock returns are considered as the dependent variables in order to measure value relevance, while the level of the independent variable is sustainability practices disclosure. Data were collected from the annual reports of the banks included in the study sample during the period from 2008 to 2019. The results indicate that there is a wide gap between Jordanian banks in the level of disclosure of sustainability practices. The results of the valuation analysis revealed that investors positively appreciate the disclosure of the sustainability practices of Jordanian commercial banks listed on the ASE. The results of the analysis revealed that the explanatory power of all models of the study increases significantly when the variable related to the level of disclosure of sustainability practices is included in the model.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.014 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.003 |
| Science and technology studies | 0.000 | 0.001 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".